Our 60 years combined assurance and advisory experience includes statutory audits, independent reviews, compilations, tax consultancy, tax administration, business and corporate advisory, of clients in diverse industries, specialising in SME’s, owner managed entities and individuals.  

This includes extensive experience in dispute resolutions with SARS, tax residency, forensic investigations as well as the audit of donor funding, through assignments done on behalf of the United Nations, and various other non-profit organisations. 

Wilna de Villiers

CHARTERED ACCOUNTANT (SA) REGISTERED AUDITOR

Director, Wilna de Villiers, is based in the Pretoria office and has 12 years’ experience in the auditing, accounting and taxation environment. 

​Wilna qualified as a Chartered Accountant in 2012 having studied at the University of Pretoria. She completed her articles at Moore Stephens (now Moore) in 2011 and was appointed as audit manager in 2012. 

​Wilna was appointed as partner at Moore Pretoria in 2014. Until 2020 Wilna was a Partner at Moore Pretoria and a member of Moore National Technical Committee as well as Moore National Training Committee. 

​In 2021 Wilna founded De Villiers & Associates, Chartered Accountants (SA) and Registered Auditors. The firm is now known as De Villiers Vermeulen.

  • Chartered Accountant (SA) – SAICA

  • Registered Auditor – IRBA

  • Registered Tax Practitioner – SAICA

  • BCom(Hons) Accounting Sciences: University of Pretoria, 2008

  • Certificate in the Theory of Accounting (CTA): University of Pretoria, 2008

  • BCom Accounting Sciences: University of Pretoria, 2007

Professional memberships and qualifications:


Deléne Odendaal

FRACTIONAL CFO

Deléne’s experience spans both private companies and the nonprofit sector, where she has led HR functions, restructured operations from small to large scale, and developed strategies that enhanced profitability while embedding the values of integrity, fairness, and responsible management.

These experiences have strengthened her ability to balance financial performance with organisational culture and long-term sustainability—qualities she believes are essential in a dynamic organisation. She has often been commended for her ability to recognise and respond to her team’s needs, fostering an environment where individuals feel genuinely supported and confident in their abilities.

Deléne is currently completing her MBA at Henley Business School, where her thesis focuses on positioning the finance function as a strategic business partner within the SMME environment, ultimately enabling organisations to achieve their strategic objectives.

  • MBA Candidate, 2026 Henley Business School

  • Qualified Professional Accountant, 2013 SAIPA

  • Professional Tax Practitioner, 2014

  • BCom Financial Management, 2008 University of Pretoria

Professional memberships and qualifications: