Insightful Articles

We publish commentaries on current issues falling within the focus areas of the consultancy practice.  We often also touch on any of the more than 200 other Acts of Parliament or Provincial legislatures in South Africa.  It will always be matters that we deem important to clients.
Do not construe our commentaries as legal advice on any of these aspects. Obtain professional advice on any matter before you act.
We sometimes also Tweet when a particular matter caught our eye.  
The comments are grouped by Act, or category of an Act, where the volume of comments is high, or where searching for a specific comment would become difficult.
Enter the Category in the Search box to select all articles linked to such Category.

Date PublishedCategoryArticle LinkBrief Outline
2 April 2024Integrity failureProfessional integrity failureWhat is professional integrity failure?   For instance, at which stage can the lead auditor of a global audit firm discuss his employment with the listed company being audited?
28 March 2024Corporate GovernanceThe ABC of the Stalingrad defenceThe Stalingrad defence is not taught in law schools and it has a certain charm.
21 March 2024Board and directorsCalling the CavalryPart 2 of 2
Calling the cavalry is what boards must then do when, without warning, into the crowded space of modern-day board activities, parachutes an existential crisis.
13 March 2024Boards and directorsCalling the CavalryPart 1 of 2.
Calling the cavalry is what boards must then do when, without warning, into the crowded space of modern-day board activities, parachutes an existential crisis.
13 February 2024CorporateGovernanceConsumer Protection Act is workingThe Supreme Court of Appeal (SCA) found that the well-known 'buyer beware' principle in many cases will not hold water anymore.
12 February 2024Fraud and CorruptionOnslaught of financial fraudThe onslauht of financial fraud is inevitable. If the 2008 collapse is any guide, the current economic downturn will expose a wave of corporate and individual shenanigans like never before.
30 January 2024Tax havensTax havens refuse to changeIf tax havens refuse to change, then what can stop them? Western governments? Kings? They all arrear appear to be on a collision course with heightened demand for transformational change.
28 January 2024Fraud and corruptionWorrying Red Flags Shell CompaniesMoody’s Analytics found 21 million worrying red flags shell companies that could be used to enable financial crimes.
26 January 2024Boards and directorsRogue directors cough upIt's about time rogue directors cough up. Miscreant directors may well fear recent developments regarding the time-barring of claims based on breach of duty.
26 January 2024Boards and Directors
Shareholder matters
Deregistration at the CIPCDeregistration at the CIPC of a company or CC is risky business.
24 January 2024Boards and DirectorsGuarantee or a suretyship?Did you sign a guarantee or a suretyship?
16 January 2024Boards and Directors
Shareholdder matters
AGMs for private companiesIs it necessary to hold annual general meetings for private companies (AGMs)? What are the provisions of the Companies Act (Act) and Regulations in this regard?
14 January 2024Board and Directors
Company Law
Audit of a private companyMust an audit of a private company be performed?
13 January 2024Boards and Directors
Company Law
A shareholder meetingSection 61(2) of the Companies Act 71 of 2008, as amended (the “Act”) provides that a shareholder meeting of a company must be held at any time that the board is required to do so
12 January 2024Company LawCompanies Amendment Bill 2023Revised drafts of the Bills have now been sent to the National Counsel of Provinces as reported by Bowmans Law and by Webber Wentzel in early December 2023.
11 January 2024Boards and Directors
Workplace Discipline
Decriminalising workplace disciplineOne of the major obstacles to decriminalising workplace discipline according to Cliffe Dekker Hofmeyr is that existing disciplinary codes are based on a criminal justice model that has been entrenched into contracts of employment
11 January 2024CIPCDirector amendments at CIPCThe latest requirements for director amendments at CIPC is complicated and already frustrating many companies in South Africa.
10 January 2024Board and DirectorsEmployer-funded share incentive schemesEmployer-funded share incentive schemes came to the fore in 2022. Several articles appeared on the Spur matter and looking at it now brings two salient themes to the fore:
9 January 2024B-BBEEBEE fronting or creating wealth?Are B-BBEE schemes BEE fronting or creating wealth? Depending on who you talk to, on the one hand widespread BEE fronting occurs, while on the other hand BEE is creating wealth amongst the wider public.
8 January 2024 B-BBEEGuidelines defining B-BBEE fronting practicesNo clear guidelines defining B-BBEE fronting practices have been available since the Broad-Based Black Economic Empowerment Act 53 of 2003 as amended (“B-BBEE Act”) became law. Despite this, the criminalisation of fronting practices adds to the seriousness of this issue for both existing and future B-BBEE initiatives.
8 January 2024Internal AuditA Vigilant Internal Audit ProgramWe all know colleagues who love to complain but do nothing about the problems they complain about. Eventually, a complainer loses value in an organization and they end up having little influence.
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