n Professional Accountant - All about Exempt Micro Enterprises : economic empowerment

Volume 2010 Number 1
  • ISSN : 1680-7537


The B-BBEE Codes define various types of entities, based on their size. Exempt Micro Enterprises (EMEs) are very small entities. These are companies that are exempt from the requirements of the B-BBEE codes. Generally, an entity is an EME if their annual turnover is below R5 million. An EME must prove that they are indeed exempt by producing a letter/certificate signed by an auditor, financial officer or verification agency confirming their annual turnover and, in some cases, their black ownership.

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