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May 2017

Ethics in Valuations

Some of these are rather simple. You are engaged by the shareholders of a business and asked to value the business, as the shareholders wish to take out buy-and-sell cover. It appears straightforward. However, at times there is an acrimonious split or a sale situation where the buyer and seller have very different values in mind. Emotions of the parties are running high and you are under pressure by one party to achieve a certain result.

Tarryn Wright
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Don’t Be Caught by These Common Scams - Part Five

Greeting cards, for example, are received via e-mail and seem to be from a friend. When the e-mail and greeting card are opened, malicious software is downloaded and installed on the receiver’s operating system.

Ruan Strydom
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Appraisal Remedy: Introduction - Part One

The appraisal remedy, found in Section 164 of the Companies Act, is a novel concept in our corporate law. It is derived in large part from the equivalent provision in the Canada Business Corporations Act.

Prepared by Adam Pike on behalf of Moore Stephens
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Feedback on Risk Management to Oversight

Feedback on the Risk Management Process to Oversight obviously depends on the level of oversight required. In most organisations, the Risk and Audit Committees are combined. Feedback would, therefore, come from both these bodies.  

Louw van der Merwe
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