King V Code published and effective date announced
Following a launch event hosted by the Institute of Directors in South Africa this morning, the final King V Code has officially been published (accessible here). King V supersedes King IV and is effective for financial years beginning on or after 1 January 2026, with the King Committee encouraging early adoption.
Responding to South Africa’s shifting governance landscape, King V streamlines the globally recognised governance framework, aligns with recent legislative developments, refines principles and practices and introduces a dedicated King V Disclosure Framework to standardise and improve disclosure.
Organisations should begin preparing now for King V compliance and reporting, which could include a gap assessment against the King V principles, practices and Disclosure Framework, updates to board charters and key policies if needed, and mapping current reporting to the new disclosures. Please contact us for assistance in this regard.
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