With more than two and a half decades of experience as a practicing financial accountant, accounting officer, and tax practitioner, Ettiene was a partner of, and the financial director for an accounting and tax advisory firm based in Johannesburg from 2000 till 2009, where he was involved in compliance and providing advice to numerous large corporate in a number of key industries.

Since 2011, Ettiene has been an evaluator for the SAIPA annual Tax Thesis competition (previously Norton Rose Fulbright, and Deneys Reitz), evaluating thesis submissions at Honours, Masters, and Doctoral levels.

He has also held the position the chief editor and co-author of the Practical Tax Handbook for SMMEs (2003 – 2010); technical editor for SAIPA’s Professional Accountant and Tax Professional magazines/journals (since 2010); a regular speaker at update and training seminars, and regular contributor to various publications and media. He has also been a guest lecturer at the University of the Witwatersrand for the Tax Honours programme, since 2017.

Ettiene was the chief editor and co-author of the Practical Tax Handbook for SMMEs (2003 – 2010); technical editor for SAIPA’s Professional Accountant and Tax Professional magazines/journals (since 2010); a regular speaker at update and training seminars, and regular contributor to various publications and media.

As Chairperson of the National Tax and RCB/Stakeholders (SARS and National Treasury) Committees (since 2006) managing stakeholder relationships; member of the Technical and Standards Committee of the South African Institute of Professional Accountants (2004 – 2016) – he regularly comments on new and draft legislations and regulations, before Parliament’s Standing Committee on Finance, National Treasury, and SARS.

He has served as a member of the South African Institute of Professional Accountants Disciplinary/Appeals Committee, appointed to the Appeals panel as from 2014, and as from 2019 appointed to the Investigation Committee.

Ettiene has recently been appointed as a member of the SAIPA Centre of Future Excellence.

 

Marcus specialises in providing assurance to governing boards, audit committees, boards and management teams and he assisted various clients with the management and reporting of tax risk. His market leading work on the management of tax assisted numerous listed companies to engage with stakeholder groups, which includes: Governments, Revenue Authorities, Ministries of Finance, Regulators, the Media, Professional Bodies, and Civil Social Organisations. Marcus has over 17 years’ experience in his field.

He has been actively involved in creating best practice on tax governance and integrated reporting for Africa, both in a consulting capacity and in commerce and industry. His main practice area is Financial Services, with a particular focus on banks and asset managers. In addition, he has worked extensively with clients in the Extractive, Construction and Telecommunications sectors.

Qualifications

• BCom(Acc)
• BCom(Hons)(Acc)
• CTA
• MCom(Tax)
• Post Graduate Certificate (Mining Tax Law)
• DCom Candidate (UJ)

Marcus is a guest lecturer at the University of Johannesburg and the University of Pretoria where he lectures on Tax Risk Management as part of the Tax Honours and Tax Masters programs. He is a frequent speaker and contributor to international conferences.

Professional Qualifications

Chartered Accountant (South Africa)

Research Interests

Integrated Reporting
Carbon tax
Sustainable development
Corporate finance
Income taxation

Recent Publications and Papers

Pillay S. Ramnanun K and Rajaram R (2020)Ascertaining The Impact Of Post Commencement Finance On Business Rescue In Kwazulu-Natal, South Africa. Journal of Social Sciences Research
Pillay S, Obalade F (2020). Information content of sustainability reporting on performance on unlisted manufacturing firms in South Africa. Journal of Environmental Management and Tourism volume 11, Issue 7(47)
Pillay S, (2020). Determining the Optimal Arima Model for forecasting the share price index of the Johannesburg Stock Exchange. Journal of Management Information and Decision Sciences . Volume 23 Issue 5.
Pillay S, Obalade F and Malima A (2020). Determining the impact of taxpayer perceptions on the rate of using electronicfiscal devices among small businesses in Tanzania. Academy of Entrepreneurship Journal. Volume 26 Issue No 4.
Ramnanun, K., Pillay, S. and Rajaram, R., 2020. Evaluating sources and forms of post-commencement business rescue finance in Kwazulu-Natal, South Africa. Academy of Accounting and Financial Studies Journal, Volume 24 Issue No 6.