Hercules “Herc” Hefer, who has died in Johannesburg at the age of 94, was a doyen of the accounting profession in the 1970s and 1980s when it went through its huge consolidation into “the big four” accounting firms of today, PwC, Deloitte, EY and KPMG. 

As chair of the industry's regulatory body and education committee, and board member of university commerce faculties, Hefer played a key role in making the SA audit profession one of the highest rated in the world...

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