Close Corporation Commentary is a practical publication in which the authors deal concisely and clearly with the whole spectrum of the law and practice relating to close corporations, highlighting the advantages and workings of the close corporation. The style is clear and concise.

The work contains the full text of the Close Corporations Act 69 of 1984, Regulations and forms as well as many useful specimen documents for practical use. The looseleaf format ensures that the publication remains up to date by way of regular service issues.

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• The concept “close corporations”
• Formation of a close corporation
• Membership and member’s interest
• Internal relations between members and the close corporation
• External relations
• Liability of members
• Distribution of net income
• Accounting records and annual financial statements
• Taxation
• Conversions
• Liquidation: methods, initiation and administrative procedure
• The liquidator’s account and finalisation of liquidation
• Composition, deregistration and dissolution