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.