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King Report on Corporate Governance in SA

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King III Practice Notes

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King Report on Corporate Governance in SA

The Institute of Directors in Southern Africa (IoDSA) formally introduced the King Code of Governance Principles and the King Report on Governance (King III). The Code and the Report which were unveiled at the Sandton Convention Centre in Sandton, Johannesburg, in September 2009.

King III came into effect on 1 March 2010 – until then King II applied. The new Ccode and Report also falls in line with the Companies Act no 71 of 2008, which became effective on 1 May 2011.

Like its 56 commonwealth peers, King III has been written in accordance to the comply or explain principle based approach of governance, but specifically the apply or explain regime. This regime is currently unique in the Netherlands and now in South Africa. Whilst this approach remains a hotly debated issue globally, the King III Committee continues to believe it should be a non-legislative code on principles and practices.

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SAIPA Public sector Workshop in conjunction with Protect-A-Partner

(8 Structured CPD Hours)The South African Institute of Professional Accountants invites you to this not to be missed full day workshop on public sector accounting. The workshop is interactive and will provide you with a better understanding of the Generally Recognised Accounting Practice.

Who should attend?

• National and provincial CFO within the government departments
• Senior finance managers in government
• Preparers of public sector financial statements• Academics

Some of the areas to be covered:

Introduction to Generally Recognised Accounting Practice (GRAP)Section 216 of the Constitution of the Republic of South Africa introduced generally recognised accounting practice for the public sector and the Accounting Standards Board (ASB) issues Standards of GRAP in accordance with national legislation. But what is GRAP? Who must apply it? What is the impact on the financial statements? This 1-day workshop provides the participant with a high level overview of GRAP, with focus on certain “contentious” concepts and standards.

The workshop covers:

• The GRAP financial reporting framework, implementation dates and applicable entities
• High level review of GRAP standards and IGRAPS
• Application of ASB directives and guidelines
• Principles set out in the ASB FAQ’s
• Differences between GRAP and SA GAAP/IFRS Full Day Fee (Incl. VAT)
Per Delegate R 1300.00
**PLEASE NOTE THAT THIS WORKSHOP IS NOT PART OF THE “SAIPA’s ANNUAL CPD SUBSCRIPTION”**

Click Here to Book