About US


NHC takes pride in the fact that we are one of the oldest auditing firms in the Limpopo Province that successfully provides a full complement of tax, accounting and auditing services to the region’s business, private and non-profit entities since 1958.  We are one of only two auditing firms in Makhado, formerly known as Louis Trichardt, and have a satellite branch in Musina. 

Our growth and success are directly linked to our commitment to excellence and professional services which we provide to our clients. 

The firm has a long standing relationship with most of our clients.  We cherish these relationships, since we know that they were formed through years of dedicated service and therefore use our technical expertise and fast and efficient decision making to work with our clients to tackle challenges.  We combine our specialist skills to provide objective advice and execution to help preserve and improve value.

While we conduct our business within the framework of applicable standards, laws and regulations and internal policies, we also acknowledge that these standards, laws and regulations and policies do not govern all types of behaviour.  We have our own internal Code of Conduct based on our values, taking it to the next level:  Values in action!

We value people as our biggest asset. We recruit and retain well motivated, highly skilled and enthusiastic staff.  We continuously develop, motivate and train our staff, thus ensuring loyalty and a low level of employee turnover.


Our firm was established in 1958.  Initially known as De Jager and Venter, later De Jager, Venter and Zelinga and much later Du Rand, Louw and Botha (in association with Du Rand, Louw and Botha from Polokwane) the firm provided a wide range of services to companies in a variety of industries and to non profit organizations and individuals.  On 1 March 1977 the firm’s name was changed to Venter, Viljoen and Malan with Mr. Frans Venter, Mr.Henning Viljoen and Mr. Frans Malan as partners.  Mr. Viljoen operated as a sole practitioner from 1986 and Mr. Ferreira Nel joined him as a director in 2005.

The firm also opened a satellite branch in Musina in 2004.  Mrs. Elanie Havinga joined Mr. Nel in 2011.  On 1 April 2012 the firm’s name was changed once again to Nel, Havinga and Corbett to coincide with Mrs Dodrie Corbett joining and during 2018 Mrs Carmina Coetzee also joined our winning team, contributing to the name change to NHC.

All partners of our firm are members of the South African Institute for Chartered Accountants and the Independent Regulatory Board for Auditors.

Our staff currently comprises of SAICA trainee accountants at various levels of completion, all studying or who have completed their studies towards becoming chartered accountants and registered auditors, and specialist and general administrative support staff.

The new democratic dispensation of South Africa and the establishment of Broad Based Black Economic Empowerment (B-BBEE) legislation have created new challenges for our firm.  We choose to view these challenges as opportunities.  We have built up our numbers of black trainee accountants and provide financial and other support to help them with their studies towards becoming chartered accountants and registered auditors.


At NHC we are dedicated to quality.  It is through offering our own expertise in various assurance and consulting services and maintaining an on-going system of quality review that we offer our clients professional services.

To ensure that the highest quality standards are maintained, we have, in addition to our own quality control procedures, contracted a specialist firm, Protect-A-Partner, who has extensive knowledge and expertise in the field of quality control, especially in the public sector environment, to assist us through training and other measures on a continuous basis

Our accomplishments stem from the following operating values:

  • Ethical behaviour: Doing the right thing
  •  Excellence: Building a Legacy of quality
  • Valuing People: Generating Mutual Trust and Respect
  • Constant Learning: Fostering an on-going Learning Environment
  • Success: We measure Our Success by the Success of Others
  •  Punctuality: To deliver quality service within defined time limits
  • Respond to client request in reasonable turnaround time




We service a varied list of private clients, consisting mainly of private companies, close corporations, trusts, partnerships, individuals and non-profit organizations. Our staff are also contracted by the Auditor General of South Africa for audit services in the public sector

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We build and develop long term relationships based on doing the right thing in every occasion.

Our conduct is guided by our ethics and values which are the following:
 Objectivity
 Reliability
 Professional competence and due care
 Confidentiality
 Professional behaviour

Being Chartered Accountants and Registered Auditors, we are regulated by the Auditing Profession Act 26 of 2005 and the Codes of Conduct laid down by IRBA and SAICA.  We are compelled to remain free form any influence, interest or relationship, and any conflict of direct or indirect interest that prevents us to adopt an impartial view and that could impair our professional judgement of independence. Our staff members are inducted and continuously briefed on confidentiality of client information on assignments and all other client information is held in strict confidence.
Our staff members strive to conduct themselves with courtesy and consideration towards others, maintain a professional attitude at all times and to enhance the stature of and confidence in the profession.