Tarina Els is a Chartered Accountant (South Africa), Registered Auditor and a SAICA Registered Assessor. She has 20 years’ experience in public and private sector auditing and financial reporting, audit regulation, investigations, audit quality reviews, implementation of quality management systems, training office compliance and training. She is currently the Technical and training director at LEAF which provides firms with practical implementation assistance of quality management systems. She is also a member of SAICA’s Assurance Guidance Committee (AGC).