JSE LIMITED - GEN General - Johannesburg Stock Exchange Amendments to the JSE Listings Requirements Auditors Report

GEN – General - Johannesburg Stock Exchange – Amendments to the JSE Listings Requirements – Auditor’s Report

GEN – General - Johannesburg Stock Exchange – Amendments to the JSE Listings
Requirements – Auditor’s Report


Amendments to the JSE Listings Requirements – Auditor’s Report


Bulletin 4 of 2013


The JSE issued a guidance letter in September 2012 dealing with various matters relating to
the issue of an auditor’s report. The Listing Requirements have now been amended
accordingly to align the Listings Requirements with the recent guidance issued. There are
three specific changes arising from that guidance letter:


   (1) Paragraph 3.18(g) has been deleted, which appears to be out of place with
       International Auditing Standards;
   (2) A reporting obligation has been introduced on issuers to include a warning
       statement in announcements/publications where certain information has been
       audited and other information not; and
   (3) The guidance letter clarified the position that the JSE does not expect issuers to
       obtain a separate audit report on the abridged results, as the full annual financial
       statements have been audited. This has now been further clarified so that the
       principle is extended to any summary of the audited annual financial statements.

The bulletin will be available on the JSE’s website: www.jse.co.za Route: How to List/Listings
Requirements/New Items). The marked-up amendments have also been included for ease of
reference.


The effective date of the aforesaid Listings Requirements will be 10 June 2013.


6 May 2013

Date: 06/05/2013 10:28:00 Produced by the JSE SENS Department. The SENS service is an information dissemination service administered by the JSE Limited ('JSE'). 
The JSE does not, whether expressly, tacitly or implicitly, represent, warrant or in any way guarantee the truth, accuracy or completeness of
 the information published on SENS. The JSE, their officers, employees and agents accept no liability for (or in respect of) any direct, 
indirect, incidental or consequential loss or damage of any kind or nature, howsoever arising, from the use of SENS or the use of, or reliance on,
 information disseminated through SENS.