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CDH: Africa Corporate Guide (2nd edition)
- 08 January 2026
- Law
- South African Accounting Academy
Summary:
Cliffe Dekker Hofmeyr (CDH)’s Corporate Law division has updated and published the 2nd edition of the Africa Corporate Guide.
Article:
The purpose of this guide is to simplify the position, in relation to incorporation and setting up in various African jurisdictions, and to provide its readers with an overview of their obligations in relation to this.
Africa is at an inflection point. Once cast as a high-risk frontier, the continent is increasingly recognised as a region of scale, potential, and strategic priority. Growth forecasts, demographic trends, and shifts in global capital appetite all signal the same transformation that Africa is moving from the periphery of investment strategy into its center.
Against this backdrop CDH’s Africa Corporate Guide has emerged not simply as a publication, but as a pivotal tool for navigating the continent’s evolving legal, economic, and commercial architecture. The guide reflects a singular belief - that Africa and its constituent countries are alternative markets; they represent the sites of exceptional growth potential. One of the central purposes of the guide is to de-mystify how foreign direct investment can be successfully channelled into Africa through structured, strategically compliant fund setups across multiple jurisdictions. It recognises that investors no longer merely seek entry, but resilience. They look for fund structures that allow for regulatory clarity, tax efficiency, governance certainty, and flexible existence.
The original guide was published in 2023. Refer to our previous Alert dated 2 October 2023
Click here to download the 254-page document:
Relevance to Auditors, Independent Reviewers & Accountants:
- Your clients may be looking to grow their African footprint and therefore it is incumbent on accountants to understand the nuances, intricacies and ultimately the legal requirements of setting up in each of the countries in Africa.
- Corporate law forms part of the legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- Company Secretarial staff play a critical role in assisting companies to continue to meet their compliance obligations.
Relevance to Your clients:
- An entity (company or close corporation) has a duty to comply with Corporate Law, otherwise they could be held liable.
- Your clients may be looking to grow their African footprint and therefore it is vital to understand the nuances, intricacies and ultimately the legal requirements of setting up in each of the countries in Africa.