The concept of close corporations and audit exemption Van Wyk, Nicolaas,Professional Accountant, 2007, 20-21 (2007), publicationName = "South African Institute of Professional Accountants (SAIPA)", issn = "1680-7537", abstract= "A moral imperative : Why the concept of a close corporation should stay and the audit should go - my reflections on the new Companies Bill." language="English", type="Journal Article"