Last Updated Monday, June 19, 2017 6:18:12 AM


The King Report on Corporate Governance

  • King IV
  • King III
  • King II
  • King I


The Institute of Directors in Southern Africa (IoDSA) and the King Committee  released the King IV Report  on the 1st of November 2016. Download the King IV Report document here.


The revised Code of and Report on Governance Principles for South Africa (King III) were released on 1 September 2009, with an effective date of 1 March 2010. SAICA supports the principles embodied in the Code and has been an active participant on the King Committee. Numerous CAs(SA) were also closely involved in the process in various capacities.

SAICA is particularly pleased with the enhanced focus on Sustainability and the overall risk-centric approach embraced by King III.

The revision was necessitated by the Companies Act, 2008, which has incorporated many of the principles contained in King II. Both of these developments will continue to position South Africa at the forefront of good governance on the international stage.

While King III has no legal backing, except as adopted by the JSE Listings Requirements, SAICA encourages ALL entities to apply the principles insofar as is practicable.

For a summary of changes from King II to King III

Download (142kb PDF) 

For an Executive Guide to King III please find summaries from the following Audit firms: Ernst & Young, PricewaterhouseCoopers, Deloitte and KPMG.

Ernst and Young

Download (1 Mb PDF)


Download (682kb PDF)


Download (87kb PDF)


Download (2.5Mb PDF) 

For the King III Code

Click here

For the King III Report

Click here

Please note that copyright for King III subsists with the Institute of Directors, thus SAICA is unable to load the documents directly onto this website.

The Chapters of King III are:

  • Ethical leadership and corporate citizenship
  • Boards and directors
  • Audit committees
  • The governance of risk
  • The governance of information technology
  • Compliance with laws, rules , codes and standards
  • Internal audit
  • Governing stakeholder relationships
  • Integrated reporting and disclosure



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