Government and healthcare service providers will face increasing pressure to establish core skills needed to thrive in this rapidly changing industry sector. Improved performance is achievable by evaluating every key operational, clinical and governance function. Middel & Partners’ healthcare specialist advisors and auditors are geared to help you through these processes.

The African healthcare sector is complex with a significant disparity between the public and private healthcare offerings. Healthcare varies from the most basic primary healthcare, offered free by the state, to highly specialised, hi-tech health services available in both the public and private sector.

Health organizations that are migrating to value-based models must contend with the realities and limits of their local economies. Other influencing factors include: the strategies of large employers for reducing their healthcare costs, concentration of the payer market, and physician practice alignment.

Providers must weigh market strategies, even as volume continues to drive a large share of revenue. This includes consolidation, traditional and non-traditional partnerships, and strategic relationships. Even high-performing organizations can obtain additional cost containment by taking a systems approach that is rigorous and transparent. Strategies may include: Reining in the costs of core operations, reducing utilisation through standardisation, and effectively managing care variations.

These challenges and opportunities require innovative thinking, repositioning and knowledge based risk management. This is the realm in which Middel & Partners operates at its best. We will assist clients not only to survive the transition, but also to identify new opportunities and prosper in the new dispensation.

Our Services

Understanding healthcare, operations and finance on the African continent has enabled us to tailor our service offering. It enables Middel & Partners to successfully identify and manage challenges that may occur. Drawing upon our extensive depth of knowledge, we can address the specific needs of your organization while providing practical insights and exceptional service.

Audit, IFRS & Tax

We offer a range of audit, IFRS and tax services that will ensure the client adheres to statutory requirements and also maximize its potential and utilize opportunities.

In serving the healthcare industry, Middel & Partners audit teams consist of individuals who are trained to perform their services in an efficient and cost effective manner.  Our services include:

  • Audits, reviews and compilations of financial statements
  • Audits in accordance with IFRS
  • Internal control reviews and risk assessments
  • Agreed upon procedure reports and special reporting
  • New accounting standard implementation
  • Forensic accounting and dispute resolution
  • Outsourcing of internal audit functions

We provide a comprehensive audit service to:

  • Medical scheme administrators
  • Medical health practitioners and healthcare service providers
  • Medical IT service organizations
  • Medical advisory support contractors
  • National & Provincial department of health sector

Internal audit services are geared towards the large healthcare companies, while working closely with external auditors and members of the audit committee.  The value of the internal audit function can be enhanced by engaging Middel & Partners specialist audit skills. This takes into consideration changing risks facing the business and adapts the audit process accordingly. New ideas can be considered as creative solutions for opportunities or challenges that may occur in the healthcare sector. 

Middel & Partners has access to IFRS specialists who will ensure that clients comply to technical requirements of IFRS as well as any specialist regulatory requirements unique with the healthcare industry.  With IFRS being a highly technical and constantly changing reporting framework we will ensure that clients remain compliant and stay abreast of changes.

Our healthcare tax specialists ensure that clients comply with the relevant tax regulations. In the process the focus is on assisting clients in restructuring their tax affairs to ensure tax efficiency and compliancy.

Tax services include:

  • Preparation of income tax returns
  • Preparation of applications for exempt status
  • Transaction Structuring/Analysis
  • Planning for Joint Ventures & Affiliations
  • Assistance to Internal Tax Departments 

Broad-Based Black Economic Empowerment (B-BBEE) offers many opportunities for businesses in the healthcare sector. The benefits of compliancy include qualifying for government tenders and obtaining regulatory licensing.

Middel & Partners is equipped for assisting businesses with both B-BBEE Verification and Certification. With seven offices nationwide we have the infrastructure to service all our clients’ B-BBEE verification needs.

Middel & Partners B-BBEE teams include Certified Fraud Examiners, Registered Auditors, experienced Chartered Accountants, and Legal Graduates. The combined experience and expertise ensures that your B-BBEE verification is highly credible.


Africa’s healthcare systems are at a turning point. The reforms that governments undertake over the next decade will be crucial to cutting mortality rates and improving health outcomes in the continent. Various studies have been done on how African healthcare systems might develop between now and 2022.

From reform initiatives to physician alignment to mergers and acquisitions and more, the healthcare industry is filled with challenges, questions and new possibilities. Middel & Partners team of experienced consultants can help steer your organization through these uncharted waters.

Every organization today faces the same basic questions: Where is the market going? How do we proactively plan for these changes? At Middel & Partners, we help our clients find the answers. But we go beyond simply helping health systems; hospitals and physician groups anticipate and react to changing conditions.

Our objective is to partner with clients to craft and implement innovative strategies that actually influence the direction of their market and thus ensure their leadership position.

Our team together with our strategic partners has diverse experience in working with all aspects of the healthcare industry – healthcare systems, physicians and payers. We believe this diversity strengthens our ability to identify strategic opportunities for our clients to network, coordinate services or gain a competitive advantage.

Middel & Partner’s commitment does not stop with the development of a winning strategy. Middel & Partners provides implementation and ongoing assistance with execution of plans as needed.

At Middel & Partners, our emphasis is on understanding local and regional markets in order to proactively address market changes and develop strategic solutions. Middel& Partners provides comprehensive service tailored to specific needs that range from strategic planning, through to facilitation and execution of strategies.  

Market analysis data is critical to making informed decisions when face with opportunities or challenges. Middel & Partners together with our strategic partners is able to provide specific market analysis data and provide strategic input to facilitate the decision making process. 

Middel & Partners is able to provide the necessary advice to clients regarding product positioning, demand forecasting and opportunities and potential threats. With our team of experts can give you all the information you need to review opportunities with careful consideration.   

Our desktop and feasibility study services can provide the information needed to decide on possible expansion strategies.  This information is vital in the light of ever changing market conditions within the health sector. Middel & Partners is experienced in working effectively with communities, governments, and private sector joint venture partners in Africa. These types of projects have huge Cap-ex budgets which demand rigorous strategic planning. 

Often there is massive value in obtaining external perspectives to help focus management decisions. One of Middel & Partners’ core values is innovation. We have the experience and resources needed to help management develop creative ideas and solutions that improve both business processes and shareholder value.

Middel & Partners provides independent and objective valuation consulting services to a broad range of healthcare organizations. This is based on a thorough understanding of the healthcare industry. 

Middel & Partners is certified as both a B-BBEE Verification and Certification company. This is an added benefit to customers in that we are ideally positioned to provide advice on the processes and options available with regards to Broad Based Black Economic Empowerment.

Our Clients

  • Gauteng Department of Health
  • Gauteng Department of Health - Medical Supply Depot
  • Medscheme - Allegra 
  • Avid Health
  • Labstix - Nigeria

Partners responsible for this industry

Coenie Middel
Andre Dames