Introduction: although the King IV code is a voluntary commitment to most organizations, it is a prerequisite for companies 1who are listing/listed on the Johannesburg Stock Exchange USE]. In the case of de Buys Agri-logistics, in order for them to meet the criteria to register on the JSE, these regulations must be adhered to. From the View of a compliance practitioner, there are multiple concerns that de Buys Agri-logistics currentlyr face in relation to these best practices