Sections of the Close Corporations Act amendedThe following sections of the Close Corporations Act are amended as indicated in order to effect consequential amendments to properly accommodate cross-references and corporate law changes brought about by the Companies Act, 2008. These changes intend to ensure that corporate law, whether company or close corporation law, is uniform across the board:
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Expanding employees’ duties under the new Companies ActJacques van Wyk, Director, and Andre van Heerden, Candidate Attorney The new Companies Act has expanded director duties and extended these to prescribed officers. This has implications for labour law, particularly as executive directors and designated officers are also company employees.
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International Auditing and Assurance Standards BoardThe IAASB works to improve the uniformity of auditing practices and related services throughout the world by issuing pronouncements on a variety of audit and assurance functions and by promoting their acceptance worldwide.
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