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CIBA is governed in accordance with the principles reflected in King IV and international best practice as emulated by IFAC.
CIBA operates as a Non Profit Company (NPC) registered in terms of the Companies Act, 2008, and a registered Public Benefit Organisation (PBO) in terms of the Income Tax Act, 1962. CIBA is a voluntary membership body for accountants in Southern Africa, with statutory recognition as a controlling body for independent accounting professionals, accounting officers and independent reviewers. Our governance is determined in terms of the Companies Act, 2008, our adoption of the KingIV Code of Governance, and our MOI. We are subject to oversight by SARS, CIPC, and SAQA. We annually host an AGM to give account to our members and are managed and directed by a Board of Directors, elected by members.