South Africa
King V compliance, made simple
14 yes/no questions on the themes of the King V Code: ethical leadership, a clear board role and committees, strategy and sustainability, risk and technology, stakeholders, and the standard disclosure. You get a score for each area and a list of gaps with what to do about each one.
ComplianceDesk gives you 19 pre-built King V controls, an evidence vault, audit-ready reports, and reminders before anything falls overdue — so proving King V 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 V?
14 yes/no questions on the themes of the King V Code: ethical leadership, a clear board role and committees, strategy and sustainability, risk and technology, stakeholders, and the standard disclosure. You get a score for each area and a list of gaps with what to do about each one.
- Official name
- King V Self-Assessment (Corporate Governance)
- Status
- In force. A governance code, not legislation. It is applied on an apply-and-explain basis, and is mandatory for listed companies through JSE rules.
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 V was published on 31 October 2025 and applies for financial years starting on or after 1 January 2026, with early adoption encouraged. It refines King IV into 13 principles, keeps the 'apply and explain' model, and adds a standard Disclosure Framework. King V is a voluntary code, but JSE-listed companies must report against it through the Listings Requirements. The Code, the Foundational Concepts, the Glossary and the Disclosure Framework are separate documents.
What you have to do
Application and disclosure
A business should be able to show that it can answer yes to these: Have you decided whether King V applies to you (listed, state-owned, public interest, or voluntary adopter) and recorded the date from which you will apply it? Do you apply the principles and, where you do not, explain why, using the King V Disclosure Framework? Have you compared your King IV practices with King V to find what has changed, and written a transition plan?
Ethical leadership and the board
A business should be able to show that it can answer yes to these: Does the governing body lead ethically and take responsibility for governance outcomes, with a code of ethics that is followed and reported on? Does the governing body have a charter, the right balance of skills, independence and diversity, and an independent chair or lead independent director? Does the governing body use committees with clear terms of reference and enhanced independence where the Code recommends it, without giving up its accountability? Does the governing body evaluate its own performance and act on the outcome?
Strategy, sustainability and stakeholders
A business should be able to show that it can answer yes to these: Does the governing body approve a strategy that creates value for the organisation and stakeholders, taking economic, social and environmental impacts into account? Do you identify your stakeholders, engage with them regularly, and weigh their legitimate interests in decisions? Do you report to stakeholders in a way that is balanced, understandable and consistent, and use the standard disclosure?
Risk, technology and assurance
A business should be able to show that it can answer yes to these: Does the governing body govern risk, set the risk appetite and review key risks, including climate, ethics, cyber and compliance risks? Does the governing body oversee technology and information, including cyber security, data protection and artificial intelligence, with accountability, transparency and human oversight of automated systems? Do you keep a register of the laws that apply to you, and does the governing body oversee compliance? Does the governing body obtain assurance (internal audit, external audit and other providers) that reports and controls can be relied on?
How to comply, step by step
- Application and disclosure. Minute the board's decision and the start date, and tell investors and auditors. Plan to use the standard Disclosure Framework in your next annual report, and map each principle to an owner. Do a gap analysis. Commentary says King V is a refinement of King IV, so many practices carry over.
- Ethical leadership and the board. Adopt a code of ethics, a speak-up route and a yearly ethics report to the board. Maintain a skills matrix, a charter and an independence review each year. Review each committee's terms, membership and independence against the Code. Run a yearly evaluation and record the actions agreed.
- Strategy, sustainability and stakeholders. Link your strategy to material sustainability issues and report on them. Keep a stakeholder map and report the main issues to the board. Prepare an integrated annual report or equivalent aligned to the Disclosure Framework.
- Risk, technology and assurance. Keep a risk register and review it at least twice a year. Put technology, cyber and AI use on the board agenda, and set rules for automated decisions. Use the 'which laws apply' checker and the assessments to build the register. Map your assurance sources against your key risks and fill the gaps.
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 2026-11-01. This is general information, not legal advice. Laws change, so check the current text and the regulator's notices before relying on it.
- King V: governance updates for South African organisations (ENS)
- King V: what companies need to know (Bowmans)
- King V: the new blueprint for corporate resilience (HSF Kramer)
- King V Code: a clearer code for a changing world (Forvis Mazars)
- King V launched in South Africa (Mondaq)
- King V: South Africa's governance evolution (Werksmans)
Every King V control, organised for you
The real control library ComplianceDesk seeds the moment you activate King V — 19 controls across 6 categories.
Ethical Leadership
- KING5-1.1 Ethical leadership demonstrated by the governing body
- KING5-1.2 Code of ethics adopted, communicated, and its culture monitored
Strategy, Performance & Reporting
- KING5-2.1 Strategy approved and linked to sustainable value creation
- KING5-2.2 Performance measured and reported against strategy
- KING5-2.3 Reporting enables an informed stakeholder assessment
Governing Body Composition & Delegation
- KING5-3.1 Governing body composition reviewed for skills, diversity and independence
- KING5-3.2 Committees of the governing body constituted with clear mandates
- KING5-3.3 Appointment and delegation to management documented
Risk, Compliance & Data/Technology Governance
- KING5-4.1 Risk governance framework approved and reviewed
- KING5-4.3 Data and information governance framework approved
- KING5-4.2 Compliance framework and regulatory universe maintained
- KING5-4.4 AI governance framework adopted with human oversight
- KING5-4.5 Cyber resilience governed as a board-level duty, not a technical control
Remuneration & Assurance
- KING5-5.1 Remuneration policy approved and linked to performance
- KING5-5.3 Combined assurance model established
- KING5-5.2 Remuneration outcomes disclosed
- KING5-5.4 Internal audit function operates with independence
Stakeholders
- KING5-6.1 Stakeholder-inclusive approach adopted
- KING5-6.2 Material stakeholder relationships proactively managed
Frequently asked questions
How can I check where my business stands on King V 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 V?
19, organised into 6 categories, ready to assign to an owner as soon as you activate the framework.
Can I track King V 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 V in ComplianceDesk?
Activating King V instantly seeds its full control library. Most teams assign owners and get their first controls moving within a day.
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