BEE targets for the accounting profession - quo vadis?
Mulder, C. (2006)
During December 2004, the Department of Trade and Industry (DTI) issued Codes of Good Practice (the codes) on broad-based black economic empowerment (BEE). The aims of the codes, as set out in Statement 000, were to position BEE as a tool to broaden the country's economic base and to accelerate growth, job creation and poverty eradication. Private sector enterprises have to consider the principles and guidance contained in the codes when implementing BEE, as these would outline the key expectations of state organs and public entities in their economic interactions with the private sector (Department of Trade and Industry: 2004).