Note(s): ^aThese are firms with more than 20 partners where the Big 4 audit firms fall under

1. Table 2 shows that the total number of Blacks retained within firms after qualification is proportionally lower than their white counterparts. Additionally, we can observe that they are concentrated in the sole proprietorships (i.e. 181), indicating they are limited in terms of capacity and organisational resources required to support the development of future Black CAs pipeline

Source(s): Department of Trade and Industry (2019, p. 211) (https://www.gov.za/sites/default/files/gcis_document/201904/42417gen244.pdf)