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What are the key features of King IV?

Posted by NOSA on Jan 19, 2017 9:00:00 AM

On 1 November of this year, the King Committee published the King IV Report on Corporate Governance for South Africa 2016(King IV). This will be effective from 1 April 2017. Here are the main points you need to know.

King IV replaces King III in its entirety

This means that you will need not refer to anything in King III – King IV replaces it completely. Also, the approach of ‘apply or explain’ of King III is replaced with ‘apply and explain’.

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Topics: Corporate Governance

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