The following areas of non-compliance with the shareholder's compact were identified: (i) no evidence that quarterly reports on the SABC's compliance with the PFMA were prepared, approved and submitted to the Shareholder; and (ii) the accounting authority is required to assess, at least on a quarterly basis, the assumption that the SABC is a going concern and to develop procedures and mechanisms to fulfil this responsibility. This requirement enables the accounting authority to identify issues which may cause it to re-examine the going concern assumption. There is no evidence that this was assessed by the accounting authority on a quarterly basis except by management through their preparation of monthly management accounts.