The appellant, a Bloemfontein businessman involved in manufacturing trailers, employed the respondent firm of chartered accountants from about 1982 to act as his accountants and business advisers. The relationship originated when the appellant sought financial and management advice to stabilise his struggling business. One partner of the respondent, Havenga, held himself out as knowledgeable in relation to decentralisation incentives administered by the Decentralisation Board (DSR benefits). On two occasions, in 1982 and 1988, Havenga advised the appellant about DSR benefits and successfully submitted applications on his behalf. Between March 1989 and February 1995 the appellant’s business expanded, but no applications for DSR benefits were made. In 1995 it was discovered that potential benefits for that period had been forfeited. The appellant sued the respondent in the Orange Free State Provincial Division for damages of approximately R3.6 million, alleging that the respondent breached the contract by failing to advise him on an ongoing basis about the availability of DSR benefits. The trial court granted absolution from the instance, finding that no such contractual term had been proved.