Qualified people who know your business.
MJ Corporeal Consultancy CC is a Windhoek accounting and corporate finance practice, registered as CC/2025/09283 and trading as L.S. Michael & Associates.
Where compliance meets judgement.
Lukas S. Michael
Founder & Managing Director
B.Acc (Hons) · MBA · ACCA · CIBA(BAP) Candidate
The practice was founded on a straightforward conviction: a business is best served when the people preparing its numbers also understand the decisions those numbers will drive.
So the work does not stop at a filed return. We sit with the owner, read the same numbers, and set out what they mean for the decision on the table — the price of a business, a capital purchase, a partner exiting, or a facility that has to be defended in front of a credit committee.
Engagements are taken on where they can be delivered to a reviewed standard, by qualified people who stay close enough to the business to be useful when circumstances change. Fees are quoted against that standard, in writing, before anything begins.
Lukas S. Michael
Managing Director
- Over six years in Namibian business accounting and finance
- Tax compliance, ITAS filing and NamRA representation
- Outsourced finance functions and management reporting
- Financial modelling for commercial bank and DFI applications
- Senior in-house finance roles alongside the practice
- Bachelor of Accounting (Honours)
- Master of Business Administration
- ACCA affiliation
- CIBA(BAP) candidate
More than one qualified pair of hands.
Qualified accounting, tax and advisory professionals, working to one standard across every engagement the practice takes on.
A team of qualified professionals, ready to serve and deliver.
MJ Corporeal Consultancy is led by its Managing Director and supported by a team of qualified accounting, tax and advisory professionals. Between us we cover the full cycle — bookkeeping and payroll through to valuations, due diligence and transaction work — and we stay close to the businesses we serve.
Qualified and versatile professionals
Our people are professionally qualified and have worked across industries — healthcare, agriculture, manufacturing, trade, hospitality and member organisations. We take the time to understand how your business actually runs before advising on it.
Reviewed before it reaches you
Work is prepared by one professional and reviewed by another before release. That review is part of our standard and carries no additional cost.
Capacity for your deadline
Month-end, a year-end submission, or a due diligence running to a closing date — the team is resourced so that the work is delivered against the date you are working to.
What the practice covers.
The work spans the full cycle: bookkeeping and management accounts, NamRA compliance and representation, annual financial statements, payroll, financial modelling and business plans — and, increasingly, the corporate finance side: Virtual CFO engagements, due diligence, valuations, transaction advisory and capital budgeting.
- Healthcare and dental practices
- Printing, trade and distribution
- Agriculture, forestry and manufacturing
- Hospitality and guest accommodation
- Labour organisations and member-based structures
- Professional services and consultancies
- Transport, logistics and cleaning services
Windhoek, Namibia- MJ Corporeal Consultancy CC
- Registration CC/2025/09283
- Trading as L.S. Michael & Associates
- 2920 Sauer Street, Windhoek North, Windhoek, Namibia
What we hold ourselves to.
Qualified leadership
Led by a professional accountant holding B.Acc (Hons) and an MBA, with ACCA affiliation and CIBA(BAP) registration.
Reviewed before release
Every return, statement and model is reviewed by a second professional before it leaves the office.
Namibian by design
Built around NamRA practice, ITAS filing, BIPA procedure and the development finance frameworks funders here use.
Transparent pricing
Every engagement is quoted in writing before work begins, with the scope, deliverables and turnaround stated.
Before you call.
Do you carry out statutory audits?
No — and that is deliberate. Statutory external audit is not undertaken by this practice, which is precisely what allows us to prepare your annual financial statements and to manage the relationship with your external auditor through to sign-off.
Do you work with clients outside Windhoek?
Yes. Most of the work is delivered remotely, and clients elsewhere in Namibia are served on the same terms. Where a physical verification is needed — a stock count or an asset inspection — that is scoped and quoted separately.
How are fees determined?
By service, and by the volume or value band the business falls into. You are shown the band that applies and why, and the ticked schedule becomes the fee annexure to the engagement letter. Ask for the current schedule and it will be sent to you.
Can you take over books that are behind?
Yes, and it is a large part of what this practice does. We establish where you stand on every tax type and every reporting period, regularise it, and then keep it current.
Are your fees subject to VAT?
Where the client is a registered VAT vendor, VAT charged on our fees is recoverable as input tax and therefore carries no net cost to the business.
Work with a practice that will tell you what the numbers show.
A first conversation costs nothing and usually clarifies more than a proposal does. Tell us what you are dealing with and we will tell you honestly whether we are the right people for it.