JSE-related engagements

The Committee for Auditing Standards (the CFAS) has issued various guides and reports to assist JSE-accredited Registered Auditors in performing engagements related to the JSE Limited and in compliance with the JSE Limited Listings Requirements.

Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements

Title		Date issued	Effective date	Documents
Guide for Registered Auditors: Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements (November 2015)	IRBA	May 2022	Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and Other assurance and related services engagements beginning on or after 15 December 2022.	PDF \| Word
Guide for Registered Auditors: Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements (Updated for alignment to the IRBA Code of Professional Conduct (Revised November 2018))	IRBA	November 2019		PDF \| Word
Guide for Registered Auditors: Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements	IRBA	November 2015	Effective for engagements commencing on or after 1 March 2016	PDF \| Word
Communique - 22 February 2016: Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements

Reporting on Financial information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements

Title		Date issued	Effective date	Documents
Revised Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports Required by the JSE Listings Requirements	IRBA	March 2017	Effective for reports issued on or after 31 March 2017.	PDF \| Word
Warning to Readers On 19 June 2023, the JSE published amendments to the JSE Listings Requirements, which amongst other amendments, included amendments to financial reporting disclosures. The JSE also announced that the Financial Sector Conduct Authority published the approval of the amendments to the JSE Listings Requirements in the Government Gazette through Board Notice 450 of 2023 No. 48790, with the effective date as 17 July 2023. The JSE communicated transitional arrangements, which required the financial reporting disclosures as per amendments schedule to be applied to results ((both interim and year-end) for periods ending on or after 30 June 2023). Registered auditors are alerted to the fact that the amendments to the JSE Listings requirements have removed the need for abridged reports and deleted the requirements and definitions of preliminary and provisional reports. If this guide is used, it should be considered with the amendments to the JSE Listings Requirements. Additionally, this guide has not been updated for the IFRS Foundation® Trade Mark Guidelines. However, any reference in it to the IFRS Foundation, the IASB, the ISSB and the work of these bodies is intended to be aligned to the IFRS Foundation Trade Mark Guidelines. Furthermore, registered auditors are encouraged to adhere to the guidance issued by the IAASB when referencing IFRS Accounting Standards in their reports.
Communique - 6 March 2017: Revised Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports Required by the JSE Listings Requirements
Revised Guide for Registered Auditors: Reporting on Financial information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements (Revised September 2014)	IRBA	September 2014	Effective for an auditor’s report on an issuer’s interim, preliminary, provisional or abridged report issued on or after 30 September 2014	PDF \| Word
Warning to Readers Registered auditors are alerted to the fact that this Guide has not been updated for: International Standard on Auditing (ISA) 810 (Revised), Engagements to Report on Summary Financial Statements, which is effective for audits of financial statements for financial periods ending on or after 15 December 2016. Amendments to the JSE Listings Requirements – pursuant to Board Notice 159 of 2016 as published in Government Gazette No. 40293, which has an effective date of 24 October 2016. Registered auditors should ensure that any report issued is in full compliance with the International Standards and the requirements of the JSE Listings Requirements.
Communiqué 11 September 2014 – Revised Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements	IRBA	11 September 2014		PDF \| Word
Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements	IRBA	November 2013	Effective for an auditor’s report on an issuer’s interim, preliminary, provisional or abridged report issued on or after 1 January 2014	PDF \| Word
Communiqué 3 December 2013 – Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements	IRBA	3 December 2013		PDF \| Word

Other related communiqués:

29 November 2021 - Revised Illustrative Annual Stockbroker's Reports Submitted to the JSE Limited in terms of the Financial Markets Act and JSE Directive DG 1.7 - Illustrative Reports 2B and 3
28 September 2016 - Revised Illustrative Reports Used by Registered Auditors When Reporting in Terms of the Financial Markets Act, No. 19 of 2012, and JSE Directive DG 1.7
01 October 2015 - Proposed Guide for Registered Auditors Reporting Responsibilities of the Reporting Accountant Related to Property Entities in Terms of the JSE Listings Requirements
03 December 2013 - Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements
12 March 2013 - Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports
06 September 2011 - Audit of the Subsidiaries of Listed Companies
29 June 2011 - Audit of the Subsidiaries of Listed Companies

Reporting on the Compilation of Pro Forma Financial Information Included in a Prospectus/Pre-Listing Statement/Circular

Title	Issues by	Date issued	Effective date	Documents
Communiqué 6 September 2012 – ISAE 3420 and Illustrative Reporting Accountant's Report for JSE Listings Requirements	IRBA	6 September 2012		Word
JSE Limited Bulletin 8 of 2012: ISAE 3420 reports	JSE Limited	3 September 2012		View
Illustrative assurance report prepared to meet the JSE Listing Requirements: Independent reporting accountant's assurance report on the compilation of pro forma financial information included in a prospectus/pre-listing statement/circular	IRBA	6 September 2012	ISAE 3420 Illustrative Report is effective for assurance reports on pro forma financial information issued on or before 29 March 2018	PDF \| Word
Revised ISAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus	IRBA	May 2022	Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and Other assurance and related services engagements beginning on or after 15 December 2022.	PDF \| Word
Revised ISAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information included in a prospectus/pre-listing statement/circular (Updated for alignment to the IRBA Code of Professional Conduct (Revised November 2018))	IRBA	27 November 2019		PDF \| Word
Revised ISAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information included in a prospectus/ pre-listing statement/circular	IRBA	9 March 2018	ISAE 3420 is effective for assurance reports on pro forma financial information issued on or after 30 March 2018	PDF \| Word
Communiqué 9 March 2018 Revised Illustrative Assurance Report prepared to meet the Johannesburg Stock Exchange Limited (JSE) Listing Requirements: Independent Reporting Accountant's Assurance Report on the Compilation of Pro Forma Financial Information included in a Prospectus, Pre-listing Statement or Circular	IRBA	9 March 2018	ISAE 3420 is effective for assurance reports on pro forma financial information issued on or after 30 March 2018	Word
SAICA Revised Guide on Pro Forma Financial Information (September 2014)	SAICA	September 2014	The guide was revised and reissued in September 2014, bringing in changes as a result of amendments to the JSE Listings Requirements (issued on 29 August 2014) which removed the obligation to produce pro forma financial information in certain instances	Download

Annual Stockbroker's Audit Reports

Title	Issued by	Date issued	Effective date	Documents
Annual Stockbroker's Audit Reports Submitted to the JSE Limited in terms of the Financial Markets Act and JSE Directive DG 1.7
Revised Illustrative regulatory reports 2A, 2B and 3	IRBA	November 2021	Effective for engagements for which the terms of engagement are agreed on or after 1 January 2022	PDF \| Word
Illustrative regulatory reports 2A, 2B and 3 Illustrative regulatory reports 4 and 5	IRBA	September 2016	Reports issued in respect of financial years ending on or after 31 December 2016	PDF \| Word PDF \| Word