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Located in Edenvale, midway between the three main financial districs of Johannesburg.

In 2002, Renier formed the company CM and Associates Incorporated as registered with the Independent Regulator Board of Auditors. In 2003 Renier Martin and Joggie Cilliers combined their practises.

CM and Associates Incorporated has an association agreement with the following companies:

  • CM & A Estate Administrators (PTY) Ltd.
  • CM & A Tax Advisory (PTY) Ltd.
  • CM & A Professional Accountants (PTY) Ltd.
  • CM & A Business Rescue Practioners (PTY) Ltd.
  • CM & A Secretarial Services (PTY) Ltd.
  • CM & A Consulting (PTY) Ltd.
  • CM & A Financial Services (PTY) Ltd.
  • CM & Staff Solutions (PTY) Ltd.
  • CM & A Accounting Services (PTY) Ltd
  • BEECON Verification Auditors (PTY) Ltd.
  • BEECON Consulting and Advisory Services (PTY) Ltd.


We offer a wide range of services on a broad and diverse client base.

Our main categories of clients are private companies which have few shareholders. These shareholders are usually also the management or are closely connected thereto.

We have adjusted the Stock Exchange listing requirements for a public company. We assist clients in purchasing and selling their companies, up to the stage of transaction planning, informing both sides of the jurisdiction, financial planning and reviewing final agreements, for parties to sign agreements and then utilizing transactional features to ensure smooth business acquisition.

Renier Martin

Managing Director

Qualified Chartered Accountant and Registered Auditor with the South African Institute of Chartered Accountants (SAICA) and the Independant Regulator Board of Auditors (IRBA).
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What makes us different?

We are highly specialised in the field of Taxation.

Taxations are not only all taxes in South Africa but also International.

"This is part my speciality in CM & A Tax Advisory (PTY) Ltd. to consult to Companies, Industries and Entities on all complex tax matters."

~Renier Martin~