Chumani Ngele CA(SA), RA, Certified Director

Managing Director

Chumani Ngele is a Chartered Accountant (SA) and Registered Auditor with over a decade of experience in financial reporting, external audits, and advisory services across the public and private sectors. As Founder and Managing Director of CNL & Associates Incorporated, he has led the firm’s growth into a trusted Black-owned, Level 1 BBBEE-compliant audit and advisory practice. His expertise includes IFRS and GRAP reporting standards, compliance, risk management, and financial sustainability assessments. Chumani is also a specialist in IFRS standards including IFRS 9, IFRS 15, and IFRS 16, and currently leads training initiatives on IFRS 18.

Yonela Mabona CA(SA)

Senior Manager

Yonela Mabona is a Chartered Accountant (SA) and financial reporting specialist with over ten years of experience in auditing, financial statement preparation, and compliance reviews. She has extensive experience supporting public sector entities, public benefit organisations, and regulatory bodies with IFRS compliance, PFMA requirements, and financial governance. Her expertise includes financial reporting reviews, fraud risk assessments, and audit readiness, helping organisations strengthen transparency and governance practices.

Soyiso Ngcanga CA(SA)

Senior Manager

Chartered Accountant (SA) with over 8 years of experience specialising in IFRS technical advisory, financial statement reviews, and accounting position papers across sectors including public sector, financial services, mining, logistics, healthcare, and education. Skilled in interpreting complex IFRS and US GAAP standards, delivering technical memos, facilitating training, and performing GAAP conversions, with a strong ability to translate technical requirements into practical, audit-ready solutions that support compliance and effective decision-making.

Luyanda Ndima AGA(SA)

Manager

Analytical assurance professional with over 4 years’ experience in the public sector, specializing in auditing, financial reporting, governance, and internal controls. Currently a Manager at CNL & Associates Inc., leading consulting engagements, managing client relationships, and advising on risk, compliance, and financial management.

Completed SAICA articles at the Auditor-General of South Africa, with extensive experience auditing government departments, municipalities, and state-owned entities. AGA(SA) with a CTA, IAC qualification, and currently pursuing APC, with strong technical expertise in IFRS and GRAP, complemented by leadership and stakeholder management skills.