Colm Tonge has specialised in forensic accounting for over twenty years and is a noted expert accountant, particularly in complex financial litigation and investigations.

Mr. Tonge is an independent consultant affiliated with BRG.  He qualified as a chartered accountant in Ireland before relocating to South Africa. He is a leading authority on financial statement fraud and analysis of financial disputes in South Africa.

Mr. Tonge was previously at a Big Four accounting firm, where he was a partner for thirteen years and the leader of the Disputes practice for eight years. He started his own niche forensic accounting firm to independently service the needs of attorneys and corporate clients. He has been appointed as an Inspector by the South African Minister of Trade and Industry and the South African Financial Services Board.

Mr. Tonge has given expert evidence in the High Court of South Africa, arbitrations, and special tribunals. He has served as an expert accountant witness in complex commercial disputes, criminal proceedings, damage quantifications, and personal injury and has worked closely with large law firms in South Africa and internationally. He has also investigated misappropriation of funds, corruption, regulatory matters, financial schemes, application of shareholder funds, “secret profits,” and securities market irregularities.

Mr. Tonge has presented numerous papers on accounting litigation support, financial statement fraud, rogue directors, the Foreign Corrupt Practices Act, and related topics to industry bodies locally and globally, such as the Institute of Internal Auditors and Association of Certified Fraud Examiners.

Employment History

Tonge and Associates

PwC South Africa
Forensic Services
Partner, 2003–2016
Associate director, 2002–2003
Senior manager, 2000–2002
Manager, 1999–2000
Liquidations/Business Recovery
Manager, 1997–1998

Coopers & Lybrand (now PwC) Ireland
Insolvency & audit

Professional Affiliations

CA (SA) – South African Institute of Chartered Accountants (SAICA)

Independent Regulatory Board of Auditors (IRBA)

Fellow of the Institute of Chartered Accountants in Ireland (FCA, ICAI)

Arbitration Foundation of Southern Africa, member and panelist for general commercial arbitration

Fellow of the Institute of Directors in Southern Africa (IOD)

Association of Certified Fraud Examiners (ACFE)

Institute of Commercial Forensic Practitioners (ICFP)

Areas of Expertise


University of Pretoria, South Africa
Diploma in Alternative Dispute Resolution

Institute of Chartered Accountants in Ireland (“ICAI”)
Final Admitting Exam

University College Dublin, Ireland
Diploma in Professional Accounting

University College Galway (NUIG), Ireland
Bachelor of Commerce