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.
Title | Date issued | Effective date | Documents | ||
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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 |
Title | Date issued | Effective date | Documents | |
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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 |
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 ReadersRegistered auditors are alerted to the fact that this Guide has not been updated for:
Registered auditors should ensure that any report issued is in full compliance with the International Standards and the requirements of the JSE Listings Requirements. |
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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 |
Title | Issues by | Date issued | Effective date | Documents |
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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/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 | |
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 |
Title | Issued by | Date issued | Effective date | Documents |
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Annual Stockbroker's Audit Reports Submitted to the JSE Limited in terms of the Financial Markets Act and JSE Directive DG 1.7 |
IRBA | September 2016 | Reports issued in respect of financial years ending on or after 31 December 2016 |
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