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King III Practice Notes
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The Practice Notes were commissioned by the King Committee on Corporate Governance to assist with the insight into and practical application of King III.

Practice Notes are aimed at providing high-level guidance to those individuals charged with governance to enable them to execute those duties and are not intended to serve as detailed implementation guides.

The Practice Notes have been developed under the auspices of The Institute of Directors in Southern Africa (IoDSA) with the input and advice of a large cross-section of stakeholders in the various fields of governance.

The Practice Notes provide non-authoritative guidance and should not be used as a substitute for the practice recommendations of King III.

The timing and subject matter of Practice Notes are at the discretion of the IoDSA and should not be expected and relied upon in respect of all principles and practice recommendations contained in King III.

 

King III Practice Notes

Item Name Posted By Date Posted
Integrated report practice note PDF (102.76 KB) Administration 2014/06/12
Mandatory audit firm rotation practice note PDF (211.76 KB)  more ] Administration 2013/12/02
Gen: Guide to the application for NPO's Jan 2013 PDF (262.46 KB)  more ] Administration 2013/06/14
Gen:Intro&Bkg.Fundamental & Affected Trans Sep2009 PDF (203.65 KB)  more ] Administration 2013/06/14
Gen: King III Amendment May 2012 PDF (137.23 KB) Administration 2013/06/14
Ch 1: Ethics Management Sept 09 PDF (251.98 KB) Administration 2013/02/06
Ch 1: Imp. Guidance on Environmental Sep 2009 PDF (217.45 KB) Administration 2013/06/14
Ch 2:Retirement by Rotation of Exec Dir. Jan 2013 PDF (157.92 KB) Administration 2013/10/25
Ch 2: King III Remuneration Practice Note Apr 2013 PDF (403.42 KB) Administration 2013/06/14
Ch 2: The Social and Ethics Committee Nov 2011 PDF (162.5 KB) Administration 2013/02/06
Ch 2: Selection Nomination Voting NED's Sept 2011 PDF (129.68 KB) Administration 2013/02/06
Ch 2: Director Induction Mar 2011 PDF (87.41 KB) Administration 2013/02/06
Ch 2: Improving Board Functioning Jan 2012 PDF (102.35 KB)  more ] Administration 2014/05/05
Ch 2: Lead Independent Director Charter Feb 2011 PDF (75.74 KB) Administration 2013/02/06
Ch 2: Remuneration Comm Terms of Ref. Sep 2009 PDF (213.73 KB)  more ] Administration 2013/06/14
Ch 2: Nomination Comm Terms of Reference Sep 2009 PDF (212.27 KB)  more ] Administration 2013/06/14
Ch 2: Indv Dir. Evaluation Questionnaire Mar 2011 PDF (97.18 KB)  more ] Administration 2013/06/14
Ch2:Guidelines-Proposal Nomination&Voting Mar 2010 PDF (219.93 KB)  more ] Administration 2013/06/14
Ch 2: Risk Committee Terms of Reference Sept 09 PDF (212.99 KB) Administration 2013/02/06
Ch 2: Guidance on Business Rescue Sept 2009 PDF (278.23 KB) Administration 2013/02/06
Ch 2: Board Charter Sept 2009 PDF (212.53 KB) Administration 2013/02/06
Ch 2: Co Sec Evaluation Questionnaire Aug 2011 PDF (139.72 KB) Administration 2013/06/14
Ch 2&3: Audit Committee Terms of Reference Sept 09 PDF (222.67 KB) Administration 2013/02/06
Ch 3: Example Report of the Audit Committee Jun 10 PDF (241.1 KB) Administration 2013/02/06
Ch 3: Audit Committees Assessment - Jun 2010 PDF (230.89 KB)  more ] Administration 2013/02/06
Ch 6: Compliance Guidance Nov 2011 PDF (184.5 KB) Administration 2013/02/06
Ch 6: Compliance Guidance Jul 2011 PDF (184.46 KB) Administration 2013/02/06
Ch 7: Internal Audit Charter Sept 2009 PDF (231.92 KB) Administration 2013/02/06
Ch 7: Example Evaluation of Internal Audit Jun 09 PDF (267.9 KB) Administration 2013/02/06
Ch 8: Alternative Dispute Resolution Sept 2009 PDF (188.77 KB) Administration 2013/02/06
Ch7&9: Guidance of the Assessment Jun 2010 PDF (259.14 KB)  more ] Administration 2013/06/14
Ch7&9:Example Board Report -Effectiveness Jun 2010 PDF (208.12 KB)  more ] Administration 2013/06/14
Ch 9: Integrated Report Apr 2012 PDF (122.48 KB) Administration 2013/02/06
Ch 9: Reporting in terms of JSE List. Req Jan 2013 PDF (104.84 KB) Administration 2013/06/14
Ch 9: BBBEE- Oct 2010 PDF (199.84 KB) Administration 2013/02/06
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