Verification Manual
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Notice No. 776 of 2008

Verification of and Verification of and Reporting on B-BBEE in terms of the codes of Good Practice

Authority, Application and Structure of the Verification Manual

1. Definitions

2. Scope of Application of this Manual

3. Purpose of Verification

4. Effective Date

5. Objective

6. Standards of Ethical Conduct & Requirements

7. Quality Control

8. Agreeing on Terms of Engagement

9. Outsourcing

10. Guidelines for Performing Verification

11. Professional Scepticism/ Due Diligence

12. Materiality and Verification Risk

13. Sampling

14. Evidence

15. Fronting

16. Documentation

17. Reporting Requirements

18. Appendices-Certificates

19. Other Reporting Responsibilities

20. Withdrawing from the Verification

21. Minimum Procedures