Concerns for Independence

Intro

 

  1. EU and Regulatory Concerns


 

Table

 

Relevant documents:

  • EU Commission Consultation Paper
  • Singapore MAS Consultation Paper
     
  1. South African Concerns

Table

 

Relevant documents:

  • Nel Commission Volumes 1-3
  • Myburgh Report Executive Summary
     

Major news stories:

  • Masterbond
  • Leisurenet
  • Saambou
  • Unifer
  • Randgold
  • First Strut
  • African Bank
     
  1. Audit Tenure

 

Table

 

Relevant documents:

 

  1. CFOs and Audit Committees

 

Pie chart:

 

  1. Shareholder Concerns

 

Table

 

Relevant documents:

  • Into the Minds of Investors, a study by the Accounting and Corporate Regulatory Authority (ACRA) of Singapore

Links:

  • PIC joins drive for auditor rotation (Business Day, Ann Crotty)
  • Woolworths
  • Aspen
  1. Inspection Findings

 

Relevant documents:

  • IRBA Inspections Report 2015
  • IRBA Inspections Report 2016

Links:

  • IFIAR Report 2016
  • IFIAR Press Statement
     
  1. Global Cases

 

Table

 

Graphs