Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003)

Industry Charters

Chartered Accountancy Charter

Section C From Theory to Practice: The Scorecard

12. The Generic Scorecard for the CA Sector

12.2 Application of the CA Sector Scorecard
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Adjusted recognition for women

 

In a number of the Elements of the Scorecard, the indicators are adjusted to take into account the participation of black women. In each case the following formula is used to calculate the adjusted recognition for gender:

 

 

C  is limited to a maximum of 50% the Target

 

Where A      =      Adjusted recognition for gender

  B      =      percentage of Employees in the measurement category that are Black People

  C      =      percentage of Employees in the measurement category that are black women