Commission Reports

Nel Commission of Inquiry into the Affairs of the Masterbond Group and Investor Protection in South Africa - April 2001

pdf CONTENTS OF VOLUME 1 (file size: 1079KB)

  • CHAPTER 1: Introduction 
  • CHAPTER 2: The History and Evolvement of the Modern Company
  • CHAPTER 3: The History of Corporate Accounts and the Disclosure of Financial Information
  • CHAPTER 4: The History of the Audit of Corporate Accounts
  • CHAPTER 5:Regulators and Supervisors & The Holistic or Integrated Approach
  • CHAPTER 6:Financial Products
  • CHAPTER 7: The Regulator - Its Objectives, Functions and Powers

pdf CONTENTS OF VOLUME 2 (file size: 1059KB)

  • CHAPTER 8: Securities Regulation - The Primary Market - Disclosure and the Merit Review
  • CHAPTER 9: Disclosure and the Secondary Market
  • CHAPTER 10: Regulation and Supervision of Intermediaries
  • CHAPTER 11: The Records of Corporations - Access by Shareholders
  • CHAPTER 12: Debentures and the Holders of Debentures
  • CHAPTER 13: Financial Statements - The Auditor and the Expectation Gap - Access to Records by Interest Groups
  • CHAPTER 14: The Fiduciary Duties of Directors

pdf CONTENTS OF VOLUME 3 (file size: 1463KB)

  • CHAPTER 15: The Dissenter and Derivative Actions
  • CHAPTER 16: Class Actions and Public Interest Actions
  • CHAPTER 17: The Protection of Minority shareholders
  • CHAPTER 18: The Auditing Profession - Ethics - The Public Oversight Body