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AUE2602 Audit Rules & Regulations
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This is the King III & IV Report that outlines rules and regulations that must be followed by companies as well serving as a guideline for audit requirements.
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,AcknowledgmentsACKNOWLEDGMENTS
The Institute of Directors in Southern Africa and the King Committee on governance acknowledge with appreciation the
following endorsers of the King Report on Governance for South Africa 2009.
Lindie Engelbrecht
Chief Executive
Institute of Directors
© 2009 Institute of Directors in Southern Africa. All rights reserved
1
,Acknowledgments
ACKNOWLEDGMENTS
The Institute of Directors in Southern Africa and the King Committee on governance acknowledge with appreciation the
following associates and supporting bodies of the King Report on Governance for South Africa 2009.
Associates:
Supporting bodies:
1. Chartered Secretaries South Africa
2. Companies and Intellectual Property Registration Office
3. Compliance Institute of South Africa
4. Direct Marketing Association of South Africa
5. Ethics Institute of South Africa
6. Independent Regulatory Board for Auditors
7. Institute of Internal Auditors (SA)
8. JSE Limited
9. Securities Regulation Panel
10. South African Chamber of Commerce and Industry
11. South African Institute of Chartered Accountants
12. South African Institute of Professional Accountants
13. University of Pretoria : Centre for Responsible Leadership
© 2009 Institute of Directors in Southern Africa. All rights reserved
2
, Copyright
COPYRIGHT
INSTITUTE OF DIRECTORS IN SOUTHERN AFRICA
The Institute of Directors in Southern Africa owns the copyright in this publication titled ‘King Report on Governance for
South Africa’, and the ‘King Code of Governance Principles’ (King III).
Apart from the extent reasonably necessary for research, private study, personal or private use, criticism, review or the
reporting of current events as permitted in the Copyright Act (No. 98 of 1978), no portion of this publication may be repro-
duced by any process without written permission and acknowledgment of source.
The Practice Notes supporting the Report and the Code are available from the Institute of Directors in Southern
Africa.
The Institute of Directors in Southern Africa and the King Committee on governance acknowledge with appreciation the
contribution of Simplified for editing the King Report on Governance for South Africa 2009.
© 2009 Institute of Directors in Southern Africa. All rights reserved
3
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