What's changed in B-BBEE compliance

The Department of Trade, Industry and Competition put a package of draft amendments to the B-BBEE Codes of Good Practice out for public comment in January 2026, covering the general principles and generic scorecard, the codes for Qualifying Small Enterprises, enterprise and supplier development, and the recognition of equity equivalents for multinationals. None of these are final law yet — they were draft statements open for comment, so the currently gazetted 2019 codes remain in force until any amendment is finalised.

Reviewed by TefCo Compliance Research — last verified 15 September 2026.

In short

Draft amendments to the Codes, January 2026

The Department of Trade, Industry and Competition published a set of draft code amendments in Government Gazette 54032 on 29 January 2026, issued under section 9 of the Broad-Based Black Economic Empowerment Act 53 of 2003. The package included a draft revision of Code Series 000 (general principles and the generic scorecard), a draft Schedule 1 on interpretation and definitions, a draft Code Series 600 for Qualifying Small Enterprises, a draft Statement 400 on the general principles for measuring enterprise and supplier development, and a draft Statement 103 on the recognition of equity equivalents for multinationals.

Each draft was opened for public comment for 60 days from the date of publication. That means the amendments were, as at the gazette date, still proposals rather than the codes measured entities must comply with.

Because these were draft statements for comment rather than final codes, do not assume the 2026 draft figures or thresholds apply yet — verify with the dtic or the B-BBEE Commission whether a final version has since been gazetted before changing a scorecard calculation.

What has not changed

The Amended Code Series 000, Statement 000 gazetted on 31 May 2019 remains the current, operative general principles and generic scorecard framework unless and until a final amendment is published. The section 13G annual compliance reporting obligation, and the twelve-month validity cycle for affidavits and verification certificates, continue to apply under the existing Broad-Based Black Economic Empowerment Act 53 of 2003 framework.

Watching for the final gazette

Entities that rely on enterprise and supplier development, ownership structuring, or equity-equivalent programmes for multinationals should watch for the final, as-opposed-to-draft, versions of these code series, since a finalised amendment could change scorecard weightings or eligibility criteria once it is gazetted.

Frequently asked

Should a scorecard be recalculated using the January 2026 draft codes?

No — those were draft statements open for public comment, not the codes in force. Continue to measure against the currently gazetted codes and check for a final gazette notice before changing any calculation.

Does the draft amendment package affect the EME affidavit process?

The January 2026 drafts covered Code Series 000, 600, 400 and Statement 103; confirm directly with the B-BBEE Commission whether any final version changes the EME affidavit process before relying on a new approach.

How does this interact with Employment Equity targets?

Employment Equity numerical targets are set separately under the Employment Equity Act, but management control and skills development elements of the B-BBEE scorecard draw on the same workforce demographic data used for Employment Equity reporting, so the two should be tracked together rather than as unrelated exercises.

Sources

TefCo Corporate Compliance (Pty) Ltd is a compliance management platform, not a legal, tax or advisory firm. This guide is general information, not advice. Fees, dates and thresholds change — confirm current figures with the regulator before you rely on them.

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