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 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:

  • 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

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

IRBA September 2016 Reports issued in respect of financial years ending on or after 31 December 2016

 

  • Illustrative regulatory reports 2A, 2B and 3
  • Illustrative regulatory reports 4 and 5
     

PDF | Word

PDF | Word

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