UNIVERSITY OF PRETORIA FORMAT OF CURRICULUM VITAE

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UNIVERSITY OF PRETORIA FORMAT OF CURRICULUM VITAE The University prefers the following CV format. Specific items can be added to or omitted to reflect Faculty specific and/or individual circumstances, but the given numbering should, as far as possible, be followed to facilitate the evaluation process. Provision of information about race and gender is optional, but will assist the University to report in terms of current Employment Equity legislation. 1. BIOGRAPHICAL SKETCH 1.1 GENERAL INFORMATION Surname Pretorius First names Denice Citizenship South Africa ID Number Title Female x Male Place of birth Population group Department Direct Telephone E-mail Pretoria Date of birth African Coloured Indian White x Accounting Position 012 420 5519 Direct Telefax Denice.pretorius@up.ac.za 1971-02-27 Other (Please specify) Senior Lecturer Date of appointment 1 April 2007 Permanent full-time x Temporary full-time 1.2 ACADEMIC QUALIFICATIONS OBTAINED Degree/ Field of study Higher education Year Diploma institution BCom Accounting University of Pretoria 1992 BCompt.(Hon s) Sciences Accounting Sciences UNISA 1993 Distinctions BCompt (Hons)/CTA MCom Certificate in Theory of Accountancy Accounting Sciences UNISA 1996 University of Pretoria 2011

1.3 WORK EXPERIENCE TO DATE Name of employer Capacity and/or type of work Period From (mm//yy to mm//yy) Wheat Board Administrative assistant 1/89 to 12/89 SG Smith & Co Chartered Article clerk (SAICA articles) 1/90 to 01/94 Accountants and Auditors Advanced Cabling Senior Financial Accountant 294 to 6/94 Iscor Internal Auditor 6/94 to 12/96 Iscor Senior Accountant Iscor Steel Finance 1/97 to 8/98 UNISA Lecturer 1/99 to 6/99 University of Pretoria Senior lecturer 7/99 to 01/03 UNISA Senior lecturer 2/03 to 3/07 University of Pretoria Senior lecturer 1/07 to date 2. TEACHING ACTIVITIES 2.1 Courses presented Course Level (e.g. second year, Masters) Self-developed (Yes or No) FRK 705 (700 previously) Post-graduate Partial** TOE 407 Applied Financial Accounting Post-graduate No FRK 300 Financial Accounting Third year level Partial** ODT 200 Auditing Second year level No ** Involved in the continuous development, restructuring and updating of the Financial Accounting curriculum for FRK 705 to be on par with the requirements of International Financial Reporting Standards (IFRS) as required by the South African Institute of Chartered Accountants (SAICA) 2.2 Other education and pedagogic courses presented Course Year Institution Get fit for QE 1 2007 2010 University of Pretoria

3. TEACHING OUTPUTS 3.1 Educational publications and products Involved in the continuous development, restructuring and updating of the Financial Accounting curriculum for FRK 705 to be on par with the requirements of International Financial Reporting Standards (IFRS) as required by the South African Institute of Chartered Accountants (SAICA). Also involved in the preparation and updating of prescribed material for FRK 705 for the above mentioned. GAAP Handbook Financial Accounting and Reporting Practice Vol I and Vol II; W Badenhorst, L Kotze, D Pretorius, Lexis Nexis. Co-author since 2007 to date 4. OTHER TEACHING CONTRIBUTIONS 4.1 Membership of national and international bodies List all the teaching associations or societies to which you belong. Name your involvement, e.g. honorary member, founder member, full member, chairman, president, secretary. 4.2 Visits to local and overseas universities as guest professor or lecturer in regard to teaching Provide details 4.3 Participation in national and international teaching associations, bodies, committees List all memberships of associations and bodies, as well as teaching committees (e.g. curriculum and assessment committees, teaching review committees, etc) in which you participate. Name the type and extent of participation.

5. POSTGRADUATE SUPERVISION 5.1 Supervision or co-supervision of students who have completed degrees Degree Name of /Title of Duration of dissertation/ thesis Supervisor Co-supervisor(s) studies student and date completed (years) A Smit Masters coursework with dissertation x 1 THE EFFECT OF BOARD COMPOSITION ON THE QUALITY OF REPORTED EARNINGS: EVIDENCE FROM SOUTH AFRICAN COMPANIES LISTED ON THE ALTERTIVE EXCHANGE (AltX) M Louw C Jew-Strydom 2012 Masters coursework with dissertation THE REVALUATION OF PROPERTY, PLANT AND EQUIPMENT IN SOUTH AFRICA: MOTIVATION OF MAGERS AND MARKET ASSESSMENT 2012 Masters coursework with dissertation The global financial crisis and impairment disclosures an assessment of compliance levels before, during and after the crisis 2014 x 1 x 1 1 Indicate whether Honours, Masters research, Masters coursework with dissertation or Doctorate

RN van den Berg Masters coursework with dissertation ARE BEE COMPANIES GOOD CORPORATE SOCIAL CITIZENS? x 1 AB de Laan 2014 Masters coursework with dissertation Do investors react when the CEO is replaced? 2016 x 1 5.2 Current post-graduate students Degree 2 enrolled for Name of and date of student first registration I Gura Masters coursework with dissertation Project title SA Real Estate Investment Trusts: An indepth study on the benefits afforded to investors. Supervisor Cosupervisor(s) x 2 Year of registrati on 2 Indicate whether Honours, Masters research, Masters coursework with dissertation or Doctorate

6. RESEARCH FUNDING 6.1 Obtaining research funds (Optional) Origin of research funds (e.g. contract research, THRIP, international funding organisations, other(s) Title of research project or programme Duration Money allocated (R) (Optional - exact amounts not required) 7. RESEARCH OUTPUTS 7.1 Publications in peer-reviewed or refereed journals Meditari Accountancy Research Vol 21 Number 2, 2013 The effect of expensing share-based payments on basic earnings per share of South African listed companies 7.2 Books and/or chapters in books GAAP Handbook Financial Accounting and Reporting Practice Vol I and Vol II; W Badenhorst, L Kotze, D Pretorius, Lexis Nexis. Co-author since 2007 to date Accounting Standards HRB Opperman, SF Booysen, CS Binnekade, JGI Oberholster; JUTA co-author 2004-2008 7.3 Published full-length conference papers/keynote addresses 7.4 Non-refereed publications or popular articles

7.5 Patents 7.6 Technical reports Provide full details. 8. OTHER SCHOLARLY RESEARCH-BASED CONTRIBUTIONS 8.1 Participation in conferences, workshops and short courses - specify type of contribution Provide full details of participation in national and international conferences etc 8.1.1 National SAAA Conference 2011 presenting paper - The effect of expensing share-based payments on basic earnings per share of South African listed companies 8.1.2 International 8.2 Teamwork and collaboration with others: Other researchers (national and international) Other research institutions (national and international) Industry 8.3 Membership in national and international bodies South African Institute of Chartered Accountants (SAICA) - full member

8.4 Visits to local and overseas universities or research institutes as guest professor or researcher 9. ARTISTIC OUTPUTS (if applicable) 9.1 Provide full details of artistic outputs, including public reviews of work, coordinating reports by experts in the field, publisher, production company etc 10. MAGEMENT AND ADMINISTRATIVE DUTIES 10.1 List your involvement in departmental activities (e.g. administrative functions), faculty (e.g. Faculty Committees) or other university activities. Subject responsible lecturer for FRK 705 2016-2017 11. COMMUNITY SERVICE OR PROFESSIOL SKILLS 11.1 Outreach projects (e.g. project titles, institutions and communities involved, etc.) Member of Die Hoërskool Menlopark Financial Committee 11.2 Professional service performed (e.g. courses presented, lectures at professional associations/clubs, radio or TV appearances, outside expert or appointment committee, etc.)

11.3 Clinical service (e.g full detail of rank/level of joint appointment, level of clinical service rendering responsibilities, university administration and academic responsibilities, CPD involvement, clinical trials involvement, etc.) 11.4 Involvement with other universities/scientific institutions (e.g. external examiner, editor of journal, advisory council, CSIR, SA Council for Scientific Professions) 11.5 Referee duties (e.g. journals, dissertations/theses)

12. AWARDS AND SCIENTIFIC/SCHOLARLY RECOGNITION 12.1 Evaluation status as scientist/scholar (e.g. NRF; first evaluation and date, subsequent evaluations and dates 12.2 Research awards and prizes Full details are required 12.3 Teaching awards and prizes Full details are required 12.4 Artistic awards and prizes Full details required