1. Executive Summary

Extended Producer Responsibility (EPR) regulations in South Africa require producers, importers and retailers to take responsibility for the end-of-life management of their products.

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FIT (Pty) Ltd. proposes an independent audit and assurance service that provides credibility, transparency and peace of mind. This role ensures that retailer's compliance activities are not only legally sound but also aligned with best practices in sustainability and governance.

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2. Objectives

• Verify that retailer's EPR compliance systems are accurate and effective.

• Identify and address potential compliance risks before they escalate.

• Provide independent assurance for regulators, stakeholders and investors.

• Strengthen governance and support sustainability reporting (ESG, King IV).

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3. Scope of Services

• Reviewing retailer's internal EPR data collection and reporting systems.

• Verifying annual submissions to the Department of Forestry, Fisheries and the Environment (DFFE). 

• Assessing Producer Responsibility Organisation (PRO) performance against retailers obligations.

• Conducting compliance gap audits and issuing corrective active recommendations.

• Providing independent assurance statements for inclusion in sustainability and ESG reports.

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4. Deliverables

• Annual EPR Compliance Audit Report

• Management Findings and Recommendations Report

• Audit Opinion Letter for submission to DFFE or inclusion in corporate reports

• Optional: Mid-Year Check-in Review to flag emerging risks before final submission.

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5. Proposed Fee Structure

Annual EPR Audit Package: Retailers (covers one full compliance audit cycle, reporting, and presentation to management/board).

 

​Optional Mid-Year Review: Retailers (scheduled around month 6).

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6. Benefits to Retailers'

• Independent, credible assurance of compliance status.

• Early detection of compliance risks and reporting errors.

• Improved governance and transparency, supporting ESG and King IV requirements.

• Strengthened stakeholder confidence (investors, regulators, consumers).

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7. Next Steps

We propose an initial engagement meeting with retailers' compliance and sustainability teams to:

1. Define the audit scope and reporting period

2. Agree on deliverables and timelines

3. Finalise an engagement agreement for the independent audit services.