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First published in October 2003, the Code of Corporate Governance for Mauritius (the Code) is held in high regard by both the national and the international business community. A survey in 2014 identified that all respondents from public interest entities had used the Code in their accounting and auditing activities, and four out of every five respondents found the current code clear and understandable. Moreover for the past nine consecutive years, the Mo Ibrahim Foundation has recognised Mauritius as having the highest standards of corporate governance in Africa, and the World Bank Group has commented favourably on the Code in its governance evaluation of the country.

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