Code of Governance for South Africa. 10. International Federation of Accountants, 2011. Competent and Versatile. How Professional Accountants in Business Drive Sustainable Organisational Success. 11
guidelines, and assessment results to compare performances of the invested or targeted listed companies. “Institutional investors” play a vital role in the capital market as they hold a large portion of
guidelines, and assessment results to compare performances of the invested or targeted listed companies. “Institutional investors” play a vital role in the capital market as they hold a large portion of