n Professional Accountant - What degree of recklessness is required for reckless trading?

Volume 2009 Number 1
  • ISSN : 1680-7537


The decision of the will be welcomed by directors and managers of financially-struggling companies and close corporations who live in fear of being held personally liable for the entity?s debts in terms of the reckless and fraudulent trading provisions of the Companies Act and Close Corporations Act.

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