How to issue EME certificates (if you are an accounting officer or auditor)

When confirming the validity of such a certificate, the following should be detailed on the face of the certificate:

• The Auditor's/Accounting Officer's letter head with full contact details;
• The Auditor's/Accounting Officer's practice numbers;
• The name and the physical location of the measured entity;
• The registration number and, where applicable, the VAT number of the measured entity;
• The date of issue and expiry;
• The B-BBEE status level of contribution (level 4 or 3 as the case may be)
• The total black shareholding and total black female shareholding.

Taken from a circular from Treasury dated the 29th of February, 2012.  It's important to follow these guidelines because a certificate may not be accepted by a bid committee.