PK Financial Consultants is a reputable accounting firm that was founded by Mr Paul Kubheka in 2001. PK Financial Consultants is now trading as PK & SON Financial Consultants-Chartered Accountants and Auditors. With Head Offices in Alberton, PK & SON has established a footprint in various provinces across the country rendering services to Municipalities, Government Departments, private companies and multinational corporations. PK & SON has packaged a wide range of products suitable for various business entities from start-ups to large business organisations. 

We are engaged in providing accounting services, auditing services, legal services, taxation services, management consulting and various business support services. PK & SON has a special interest in supporting and empowering the youth through various business support initiatives and training. Our company is an accredited SAIPA training office and some of our trainees are registered with SAIPA. As a registered training office we adhere to SAIPA training regulations and guidelines. 


To maintain the incremental competitive edge in the accounting services across all industries whilst “performing with precision” and enhancing growth to our clients 


Our mission is to; 

  • Penetrate and influence the bigger market of South Africa by applying fundamental economic analysis and risk measurement tools that help businesses thrive; 
  • Enhance business growth by offering affordable quality services to our valued clients; 
  • Meet the needs and expectations of our clients; 
  • Empower the youth and women; 
  • Assist clients in achieving their business objectives. 


As a corporate citizen, we have developed a philanthropic agenda as a way of giving back to the communities where we operate, irrespective of race, ethnicity or background. Our philanthropic agenda is focused on contributing our expertise by developing our youth through employment and training. We have a two-way recruitment program targeting the youth. The first program is aimed at those youth who have just matriculated while the other program targets those who have just graduated from university with no work experience. Whether you join us as a matriculant or graduate, you will receive unparalleled formal training that will enhance your career. Our trainees are supported by experienced supervisors who will provide guidance as well as excellent mentorship programmes. 

We expose our trainees to structured learning and hands-on experience on all our products and services giving trainees the chance to grow and have an impact in the field of accounting and related services 



Paul K Kubheka (Founder & Chairman) [B Com Acc, SAIPA (SA), IIA (SA), CIMA (UK)]

Mr Paul Kubheka is the founder and current Chairman of the PK Group and has over 35 years’ experience in accounting, auditing and financial advisory services. Paul Kubheka is a Registered Professional Accountant SAIPA (SA), Certified Internal Auditor (IIA) and Tax Practitioner and has vast skills in tax law and practise. Paul Kubheka is also a Transfer Pricing Specialist having obtained an advanced diploma in transfer pricing. Mr Kubheka has worked for various renowned companies such as Coopers and Lybrand, Afrox, Reckitt and Colman and Shell where he focused on finance and strategy. He founded PK Financial Consultants in 2001, which is now trading as PK & SON Chartered Accountants and Auditors, a company that has conducted numerous projects with government departments and municipalities on financial management and tax advisory services. Mr Kubheka has extensive experience in designing accounting information systems, consolidations, corporate restructuring, valuations, asset management, risk management, Corporate Governance and internal/external auditing.

Mbuso Kubheka CA (SA)] Chief Executive Officer (CEO)

Mbuso Kubheka CA (SA) is a qualified Chartered Accountant who joined PK and SON as the CEO in 2013. Mbuso completed his Articles with PWC where he worked with various prominent insurance companies as an Auditor and was part of the audit team for Discovery, Liberty and Alexander Forbes just to name a few. At PK and Son, Mbuso has led teams to numerous projects with Municipalities and Government Departments where he is accredited in transforming PK and SON into a competing consulting company in the market. 

Hloniphani Zulu (General Manager) B Tech Accounting

Mr Hloniphani Zulu joined PK and Son in 2009 and currently holds the General Manager position. He has a B-Tech Degree in Accountancy obtained from the Durban University of Technology. Hloniphani has worked in various structures within PK and SON. He boasts 8 years of experience in working with various medium-sized Municipalities and Government Departments across the country. 

Hloniphani has lead projects such as Compilation of Annual Financial Statements and Unbundling of Fixed Asset Register in Accordance with GRAP Standards and various other assignments. 


Mxolisi Sikhosana CA (SA) SAICA, SAIT

Mxolisi is a projects leader responsible for auditing and taxation. Mxolisi is a qualified chartered accountant and has vast experience in both internal and external auditing. 

Thato Letlojane CISA (SA)

Thato is an IT Auditor responsible for IT assurance. Thato is a qualified IT Auditor and has vast experience in Information Technology Auditing. 

Basil Segabutle B Com (WITS)

Basil is a holder of a B Com accounting degree and is the Project leader responsible for taxation and accounting services. 

Tlangelani Sithole (B Com)

Tlangelani is the assistant operations manager of PK & SON. She is a holder of a B Com accounting degree and also a member of South African Institute of Professional Accountants (SAIPA). 



Mentorship for the Youth

At PK & SON, we focus on helping the youth realise their full potential by offering tailor-made mentorship programs. Our mentorship programs are aimed at offering guidance, knowledge and encouragement to young entrepreneurs so that they can deal with the pressures of business today. With our mentorship program, your chances of realising growth in business are enhanced because at PK, we focus on delivering tangible results. 

Business Finance for the Youth

Young entrepreneurs face the challenge of raising capital to start or expand their business. At PK & SON, we have finance experts who have extensive knowledge of the various forms of markets available to finance your business. We do an assessment of your unique financial objectives and develop a capital raising strategy in line with your goals. We will handle all the funding applications with prospective financiers on your behalf thus giving you a peace of mind. 

Compliance for Youth Entrepreneurs

At PK & SON, we have a team of highly experienced consultants who have extensive knowledge of various industries and deep regulatory insights. Our team understand that regulatory requirements for one organisation may be different for another therefore every individual must be treated differently. Compliance is the adherence to a set of general standards, rules, laws or specifications and these set of standards are aimed at maintaining and promoting best business practice. Our team will help your businesses operate legally and be in good standing at all times 

Training for Youth Entrepreneurs

Whether you are starting a new business or you have an existing business that you want to take to another level? At PK & SON, we are here to help you. We have training programs aimed at developing your entrepreneurship skills, management skills, basic financial management skills and marketing skills. Our team of experts will equip you with the right skills that will help you get to the top. 

Government Policies for Youth Empowerment

The government policy makers are in the process of reshaping the economic landscape of South Africa by focusing on empowering the youth. The government has unveiled various financial packages that are aimed at developing entrepreneurial and business skills for the youth. It has also been observed that many youth entrepreneurs would be more successful if they had access to some form of targeted financial support, hence the government has unveiled several financial support packages in the form of grants and low interest bearing loans targeting the youth. These grants and low interest bearing loans have been made available through various state-funded institutions, namely, SEFA, IDC, NYDA, DTI and NEF.

PK & SON will assist the youth to comply with the requirements of these financial institutions so that they can gain access to funding. Apart from assisting the youth to gain access to the grants and government funding, PK & SON will also help the youth participate in the programs of the government such as the mining charter and the procurement policies being enforced by the government and BEE deals. PK & SON will identify the needs and objectives for every youth separately and design a suitable source of funding. 


PK & SON has been in business for over 15 years and is affiliated to various organisations that your business requires to comply and operate competitively. PK & SON is affiliated to the following organisations and we can help you comply and obtain certification with these bodies? 



– Department of Labour – Workman’s Compensation 



PK & SON has rendered consultancy services to various municipalities in all the provinces in the country. The services rendered include; 

– GRAP implementation; 

– Financial statement preparation and presentation; 

– IFRS implementation; 

– Asset verification; 

– VAT recoveries; 

– Skills Audit; 

– Debt Collection. 


Our motto is “performance with precision”, therefore doing business with us, you are guaranteed quality service at all times.

At PK, we emphasize the importance of responsiveness, innovation and creativity which helps us develop products and services that will exceed clients’ expectations. 


The procurement policy requires that 30% of goods and services contracted by the municipalities be allocated to black owned companies and the youth; 

For the youth and black owned business to benefit from these business opportunities, they must comply; 

Compliancy: PK & SON will help you comply and enable you to gain access to 

business opportunities offered by municipalities and government departments; and 

Capital Access: PK & SON will assist the youth and black owned businesses to comply with the requirements of state funded institutions to enable them to gain access to government grants and low interest loans to grow their businesses. 


PK Construction & Engineering is a division of PK & SON specialising in mechatronics engineering. Mechatronics deals with mechanical, electronics and computer science engineering. Our strategy is to use PK Engineering division as a special purpose vehicle in meeting the 4th industrial revolution by focusing on technological advancement. Since inception, PK engineering has performed various infrastructure projects with government and municipalities. Below are our fields of engagement.

Fields of engagement: 

– New construction projects 

– Expansion projects 

– Renovations 

– Replacements of existing infrastructure. 

With the various projects we have undertaken so far, we have attained a CIDB grade of 6CE. Our specialist services are in the following areas; 

– Construction 

– Project Management 

– Civil Engineering; 

– Sanitation; 

– Sewerage; 

– Landfill Sites; 

– Plumbing; 


PK & SON Club for Corporate Clients

PK Financial Consultants t/a PK & SON has introduced a Club for Corporate Clients. This club is aimed at offering value added services for free to our municipalities as our approach to corporate philanthropy of giving back to our clients where we operate. The background behind this Corporate Club, is that you will find that some corporates, government departments and municipalities are negatively exposed to governance non-compliance, legislative non-compliance and annual audit non-compliance. Annual audit non-compliance is when the audit file and general filing and retrieval system is not up to standard. The club focuses on some of the critical issues required by municipalities which are, pre-audit filing procedures, public officers’ tax treatment, data cleansing, bank reconciliations, internal auditing and VAT reviews and compliance. 

Pre-audit filing and Records Management

PK & SON Club for Corporate Clients assists the municipalities in preparing pre-audit municipal file in terms of Circular 36 of the MFMA. This municipal audit file is essentially a set of documents which is prepared, collated, clearly referenced and put in an appropriate order by the municipality to support the figures in the trial balance and ultimately in the financial statements. The quality of the information in the Audit File and supporting documentation will greatly facilitate the speedy completion of the audit and the related audit outcome. 

Municipal Councillors / Public Officers Tax Returns

PK & SON Club for Corporate Clients assists municipalities in addressing issues regarding treatment of allowances to holders of a public office in term of Section 8(1)(d) and 8(1)(f) of the Income Tax Act. Section 8(1)(d) and 8(1)(f) of the Income Tax Act deems any allowance granted to the holder of a public office to enable him to defray expenditure incurred by him in connection with his office, to have been expended by him to the extent that he has actually incurred expenses for the purposes of his office in respect of 

Secretarial or duplicating services, stationery, postage or telephone calls; 

The hire and maintenance of office accommodation; 


Hospitality extended at any official or civic function which the holder of the office is by reason of the nature of such office normally expected to arrange; 

Subsistence and incidental costs incurred. 

Data Cleansing

PK & SON Club for Corporate Clients assists municipalities with updating municipal’s customers’ data in compliance with MFMA and the Consumer Protection Act The aim of the data cleansing exercise is to ensure that the municipality has updated customer records and customers are correctly billed in line with valuation rolls and to enhance municipal revenue. 

Bank Reconciliations

PK & SON Club for Corporate Clients will assist municipalities with addressing issues regarding cash management and bank reconciliations. The objectives of proper cash management practices are: 

To safeguard cash resources of municipalities and to ensure the effective, efficient and economical use thereof; and 

To emphasize a culture of accountability over municipality’s cash resources in line with the Municipal Finance Management Act (MFMA). 

Internal Auditing

PK & SON Club for Corporate Clients assists the municipality in enhancing the effectiveness of the existing internal audit function and assist in the implementation of the risk management strategy. Our internal audit work will begin with a risk assessment of the municipality’s departments, locations and the institutional objectives. 

Based on the risk assessment there are various types of audits or examinations that may be performed such as operational audits, financial audits, compliance audits, Information Technology audits, internal control audits and forensic audits. 

VAT Review and Compliance

PK & SON Club for Corporate Clients will assist municipalities with streamlining the filing system for VAT Recovery and Review by training municipal staff on the following: 

i) Various procedures to be performed during a VAT Recovery and Review exercise; 

ii) Document Retrieval system; 

iii) Updating GL for VAT Recovery and Review; 

iv) Suppliers compliance especially with regard to JV contracts; 

v) Monthly VAT Reconciliation exercise; 

vi) A complete guide to VAT review and compliance can be found on PK & SON Corporate Club Booklet. 


Summary of our Corporate Clients Summary of our Private Clients
Lekwa Local Municipality
Bright Homes Construction
Dr Pixley Ka Isaka Seme Municipality
Mugwaleni Transport
Thembisile Hani Municipality
Rumours Civil Building and Construction
Msukaligwa Local Municipality
Dr Lata Medical Practice
Polokwane Local Municipality
Siza Coal
Ditsobotla Municipality
Magiya Sisters Cleaning and Projects
Greater Tzaneen Municipality
Doctor Malahla
West Rand District Municipality
Grandma Building Services
Nkomazi Municipality
SKS Business Services
Nkandla Municipality (KZN)
Reuben Farm (PTY) LTD
Imbabazane Local Municipality (KZN)
Mashau Salphina Electrical
Madibeng Municipality
Tholo Tsa Kwena Projects
Department of Public Works (Gauteng)
Mfumo Networking Solutions
Implendle Municipality
Diimele Investments
Endumeni Local Municipality
Phuthadijaba Security
Bushbuckridge Local Municipality
Shagi Bottle Store
Greater Letaba Local Municipality
FBL Security Services
Collins Chabane Local Municipality
Henbro Electrical Engineering
Musina Local Municipality
The Fort Community Projects
City of Mbombela
Buya Nempumelelo and Projects
City of Matlosana Local Municipality
Ihashi Namaponi
Mkhondo Local Municipality
Armstrong Aluminium
Zululand District Municipality
Benko Engineering
Ramotshere Moiloa Local Municipality
Dialnx Consultants
Hlabisa Local Municipality
Esigodini Construction
Ubuhlebezwe Local Municipality
New Heights Construction
Sekhukhune District Municipality
Rumour Civil Contractors
Ephraim Mogale Municipality
Huma Waste Management
Greater Giyani Municipality
Prashanth Refrigeration
Ba-Phalaborwa Municipality


We have available, a list of over 30 references that has our client’s email addresses and phone numbers upon request. Click here to request our reference list.