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David de Villiers is an Executive in our Dispute Resolution Department and a member of the Corporate Investigations Practice.
David is a forensic accountant and is a registered Professional Accountant (SA), Certified Fraud Examiner (South Africa and USA), Forensic Practitioner (SA), Certified Internal Auditor (SA) and Fellow of the Institute of Internal Auditors (South Africa).
He has over 20 years’ experience in forensic, compliance and corporate investigations, 6 years’ external and internal auditing, and 1.5 years’ financial management experience. He has led and managed a number of large civil and criminal investigations, including investigations into fraud, theft, corruption, money laundering, price fixing and misconduct. David was an Associate Director at Ernst & Young (EY) prior to joining Bowmans in March 2015. He has been involved in a number of high-profile investigations, both in Southern Africa and internationally. David routinely conducts complex internal governance, compliance and fraud investigations for public sector clients, listed companies and large multinationals. David has also been involved in several Foreign Corrupt Practices Act and UK Bribery Act compliance reviews. He has presented on forensic accounting, bribery and corruption subjects to clients and at training courses.
He has a BCom from the University of Pretoria, a BCompt (Hons) from the University of South Africa and a Post-graduate Diploma in Certified Internal Auditing.
His international experience includes investigations and compliance reviews in South Africa, United Kingdom (UK), Botswana, Kenya, Mozambique, Zambia, Zimbabwe, Malawi, Republic of Congo, Democratic Republic of Congo, and on behalf of clients in the USA, Nigeria and Switzerland.
He has experience of dealing with the South African Police Service, the National Prosecuting Authority (South Africa), the Financial Intelligence Centre, the South African Reserve Bank (SARB) and the UK’s Serious Fraud Office (SFO). He spent a considerable period of time (over 3 years) on secondment to the UK’s SFO working on high profile investigations. David was appointed as Inspector by the Governor of SARB in terms of the provisions of the South African Reserve Bank Act, 1989. He has conducted two extensive investigations for the SARB into contraventions of the Banks Act.
David’s forensic assignments generally involve the collection and analysis of evidence; data analysis, interviewing witnesses and suspects; cash-flow analyses, the preparation of detailed investigation reports and evidence files; giving evidence, liaising with witnesses, law enforcement and legal counsel.
A selection of relevant clients includes:
- Eskom Holdings (SOC) Limited;
- Central Energy Fund (SOC) Limited;
- National Treasury;
- State Information Technology Agency (SOC) Limited;
- South African Revenue Service (SARS);
- Auditor General of South Africa;
- Transnet (Transnet Port Terminals);
- Department of Water Affairs and Forestry; and
- The South African Reserve Bank.
- Complex internal governance, compliance and fraud investigations for government entities, listed companies and large multinationals;
- Investigations in the public sector / public procurement, Public Finance Management Act and related legislation and regulations;
- Numerous procurement investigations in both public and private sector;
- Due diligences;
- Foreign Corrupt Practices Act (FCPA) and UK Bribery Act compliance;
- Regulatory inspections on behalf of the SARB;
- Complex tax inquiry on behalf of the SARS;
- Conducted two complex and high-profile investigations on behalf of the Serious Fraud Office (UK);
- Cash flow analysis / flow of funds;
- Preparing court ready reports; and
- Testifying at disciplinary hearings.
- Certified Fraud Examiner – Full member of the ACFE (South Africa and USA);
- Forensic Practitioner – Full member of the ICFP;
- Certified Internal Auditor – Full member of the Association of Internal Auditors; and
- Professional Accountant (SA) – Member of the South African Institute for Professional Accounts.