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 (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 |
| 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. |
||||
| 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:
- 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/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 |
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 |
IRBA | September 2016 | Reports issued in respect of financial years ending on or after 31 December 2016 |
|
|
Useful links
