The focus on fronting continues to gain momentum with growing calls for harsher punitive measures against offenders who abuse the BBBEE verification process and misrepresent their status as well as wider reporting obligations on businesses that attempt to misstate their BBBEE position. President Jacob Zuma has previously described such practices as”heinous” and “an obstacle to true transformation”. This guidance note explains what fronting is and the forms in which it manifests itself.