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The Deloitte B-BBEE Fronting Practice Review


In terms of the B-BBEEE Amendment Bill, companies may be fined 10% of their annual turnover for any practice that may amount to fronting.
The Deloitte B-BBEE Fronting Practice Review will analyse the key areas of your business to determine whether any practice within your company may amount to Fronting.

The challenge

The B-BBEE Act (“the Act”) must be interpreted using the principal of “substance over form” and therefore companies choosing to interpret the Act to circumvent the spirit of the Act will not be favourably looked upon by the Department of Trade and Industry (“DTI”), this has been clearly evidenced by recent media reports.


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