Commission Reports

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

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

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

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