SINGLE BLOG ARTICLE

There are two areas that I would like to address:

  1. Status of the sector codes
  2. Proposed B-BBEE Commission requirements for reporting of major B-BBEE transactions.

1.      Sector Codes

The following table summarises the current position with sector codes:

CODE OLD CODES IMPLEMENTATION DATE AMENDED CODES STATUS
Agricultural 28 December 2012 Comment closed, awaiting final document
Chartered Accountancy 10 May 2011 Repealed 17 February 2016
Construction 5 June 2009 Original code repealed 17 February 2016. Draft amended code gazetted 28 October 2016 for 60-day comment
Financial Services 26 November 2012 Comment closed, awaiting final document
Forestry 12 June 2009 Comment closed, awaiting final document
ICT 6 June 2012 Final code Gazetted 7 November 2016
Marketing, Advertising and Communication (MAC 29 August 2008 (not finalised) Final code Gazetted 6 May 2016d
Property 1 June 2012 Comment closed, awaiting final document
Tourism 22 May 2009 Final code Gazetted 20 November 2015
Transport 21 August 2009 Comment closed, awaiting final document.

 

What does this mean? In short, some confusion and error in the following spaces:

  • Certificates and affidavits are issued under the amended general codes of good practice, and under the amended ICT, MAC and Tourism codes.
  • Certificates are issued under the old, more lenient sector codes for Agriculture, Financial Services, Forestry, Property and Transport.
  • Certificates and affidavits must be issued under the amended codes of good practice for companies in the Construction and Chartered Accountants sectors.
Click here to read further.

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