Nieman, GideonFouche, Karel2016-10-202016-10-202016-08-31Nieman, G. & Fouché, K., 2016, ‘Developing a regulatory framework for the financial, management performance and social reporting systems for co-operatives in developing countries: A case study of South Africa’, Acta Commercii 16(1), a285. http://dx.DOI. org/10.4102/ac.v16i1.285.2413-1903 (print)1684-1999 (online)10.4102/ac.v16i1.285http://hdl.handle.net/2263/57394PURPOSE : This report is on a team effort to advise the Department of Trade and Industry on the development of a regulatory framework for the auditing of Financial, Management. Performance and Social Reporting Systems for co-operatives. ORIENTATION : There was no framework in place prescribing requirements for reporting on financial, management and social performance of co-operatives. As a result, the team assisted the Department of Trade and Industry with the development of a proposed reporting framework with reference to international best practices and existing financial reporting frameworks. FINDINGS : The research performed showed that existing reporting frameworks and practices do not meet the reporting requirements of co-operatives in all aspects because of the different nature of co-operatives as opposed to shareholder-owned entities.en© 2016. The Authors. Licensee: AOSIS. This work is licensed under the Creative Commons Attribution License.Department of Trade and IndustryAuditingRegulatory frameworkRequirementsArticle