South Africa
King IV compliance, made simple
18 yes/no questions on the 16 King IV principles for organisations (a 17th applies to institutional investors): ethical leadership, strategy, the board, risk, technology, compliance, remuneration, assurance and stakeholders. King V now succeeds King IV for financial years starting on or after 1 January 2026, so use this to check your foundations. You get a score for each area and a list of gaps with what to do about each one.
ComplianceDesk gives you 15 pre-built King IV controls, an evidence vault, audit-ready reports, and reminders before anything falls overdue — so proving King IV compliance stops being a spreadsheet exercise.
Take the free self-assessment: a score for each area and a list of gaps to close.
What is King IV?
18 yes/no questions on the 16 King IV principles for organisations (a 17th applies to institutional investors): ethical leadership, strategy, the board, risk, technology, compliance, remuneration, assurance and stakeholders. King V now succeeds King IV for financial years starting on or after 1 January 2026, so use this to check your foundations. You get a score for each area and a list of gaps with what to do about each one.
- Official name
- King IV Self-Assessment (Corporate Governance)
- Status
- In force. A voluntary governance code, not legislation. It was replaced for listed companies by King V for financial years starting on or after 1 January 2026.
Who it applies to
- Whether it applies to you depends on your size, activities and licences. Use the free "Which laws apply to me?" checker, or read the first section of the self-assessment.
- King IV is a voluntary code of principles and practices, applied on an 'apply and explain' basis. It is mandatory in practice for JSE-listed companies through the Listings Requirements, and widely used by other organisations. King V was published on 31 October 2025 and refines King IV; it applies to financial years starting on or after 1 January 2026. Check which code your investors, regulators or sector expect.
What you have to do
Ethical leadership and corporate citizenship (principles 1 to 3)
A business should be able to show that it can answer yes to these: Do the board and executives set an example of integrity, competence, responsibility and fairness, and is it shown in how decisions are made? Does the board oversee ethics, with a code of conduct that staff know about and a way to report breaches? Does the organisation act as a responsible corporate citizen, with a view of its impact on the economy, society and the environment?
Strategy, performance and reporting (principles 4 and 5)
A business should be able to show that it can answer yes to these: Does the board approve the strategy, business model and key policies, and check that they are consistent with a sustainable business? Do you report to stakeholders on performance, and is the report balanced, understandable and fair?
The board: role, composition, committees and evaluation (principles 6 to 9)
A business should be able to show that it can answer yes to these: Does the board have a charter that sets out its role, responsibilities and the matters reserved for it? Does the board have the right mix of skills, experience, independence and diversity, and is the chair independent of management? Does the board delegate work to committees (for example audit, risk, remuneration, social and ethics), each with terms of reference and without handing over accountability? Does the board evaluate its own performance, its committees and its members regularly, and act on the findings?
Management, risk, technology and compliance (principles 10 to 13)
A business should be able to show that it can answer yes to these: Does the board appoint the CEO, set out management's delegated authority and appoint a company secretary who gives it independent guidance? Does the board govern risk, set the risk appetite and review the key risks and how they are managed? Does the board govern technology and information, including cyber security and data protection, as part of risk and strategy? Does the board govern compliance with laws, codes and standards, with a register of the laws that apply to you?
Remuneration, assurance and stakeholders (principles 14 to 16)
A business should be able to show that it can answer yes to these: Does the board approve a remuneration policy that is fair, responsible and transparent, and disclose how it applies? Does the board get assurance (internal audit, external audit, other providers) that its controls and reports can be relied on? Does the board take an inclusive approach to stakeholders, and balance their needs and expectations in the interest of the organisation? Do you explain in your report how you applied each principle, or why you did not (apply and explain)? Have you looked at what King V changes for your organisation and planned the move for the first financial year that starts on or after 1 January 2026?
How to comply, step by step
- Ethical leadership and corporate citizenship (principles 1 to 3). Describe the leadership behaviour you expect in a short statement, and discuss it at board level every year. Adopt a code of ethics, a speak-up route (anonymous if possible) and a yearly report to the board. Identify your main social and environmental impacts and report on them at least annually.
- Strategy, performance and reporting (principles 4 and 5). Minute the board's yearly strategy review, and tie targets to the strategy. Publish an integrated annual report, or a shorter equivalent, with financial and non-financial results.
- The board: role, composition, committees and evaluation (principles 6 to 9). Adopt or update a board charter, and review it each year. Make a skills matrix of your directors, spot the gaps and plan appointments. Write terms of reference for each committee and report to the board after each meeting. Run a yearly evaluation and record the actions agreed.
- Management, risk, technology and compliance (principles 10 to 13). Keep a delegation-of-authority policy and a clear role description for the company secretary. Keep a risk register, set a risk appetite statement and review both at least twice a year. Put technology and cyber risk on the board agenda and track incidents. See the POPIA assessment. Keep a legal register, assign an owner to each law, and report compliance to the board.
- Remuneration, assurance and stakeholders (principles 14 to 16). Adopt a remuneration policy, explain it to shareholders, and disclose executive and director pay. Map your sources of assurance across the key risks and fill the gaps. List your stakeholders, how you engage each, and report the main issues to the board. Add a short application statement to the annual report for each principle. Read the King V code, compare it with your current practices, and plan changes. See the King V assessment.
Sources and review status
Compiled from the public sources below. It is not legal advice and has not been reviewed by a lawyer. Last researched 2026-10-31. This is general information, not legal advice. Laws change, so check the current text and the regulator's notices before relying on it.
Every King IV control, organised for you
The real control library ComplianceDesk seeds the moment you activate King IV — 15 controls across 5 categories.
Leadership, Ethics & Citizenship
- KING4-1.1 Code of ethics adopted and communicated
- KING4-1.2 Organisational ethics monitored
- KING4-1.3 Responsible corporate citizenship commitments documented
Strategy, Performance & Reporting
- KING4-2.1 Strategy linked to value creation
- KING4-2.2 Integrated/annual report covers material matters
Governing Structures & Delegation
- KING4-3.1 Board charter defines roles and responsibilities
- KING4-3.2 Board composition reviewed for independence and skills
- KING4-3.3 Delegation to committees documented
- KING4-3.4 Governing body and director performance evaluated
Risk, IT & Compliance Governance
- KING4-4.1 Risk governance framework approved
- KING4-4.2 IT and information governance framework approved
- KING4-4.3 Compliance framework and regulatory universe maintained
- KING4-4.4 Internal audit / combined assurance established
Stakeholder Relationships
- KING4-5.1 Stakeholder engagement policy maintained
- KING4-5.2 Material stakeholder relationships managed
Frequently asked questions
How can I check where my business stands on King IV Self-Assessment (Corporate Governance)?
Take the free self-assessment. It scores each area, lists your gaps with what to do about each one, and does not say you are compliant. You can save the result to ComplianceDesk to turn each gap into a task with an owner and a due date.
Is this guide written by a lawyer?
No. It was assembled from the public sources listed below and has not been reviewed by a lawyer. Treat it as a starting point and check the current law before relying on it.
How many controls does ComplianceDesk track for King IV?
15, organised into 5 categories, ready to assign to an owner as soon as you activate the framework.
Can I track King IV alongside other frameworks?
Yes — most teams activate several frameworks at once. Controls that overlap across frameworks can share the same evidence, so you don't collect the same document twice.
How long does it take to set up King IV in ComplianceDesk?
Activating King IV instantly seeds its full control library. Most teams assign owners and get their first controls moving within a day.
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