JSE LIMITED - Consultation process on proposed changes to the Listings Requirements for various matters re to the auditors report

Consultation process on proposed changes to the Listings Requirements for various matters re to the auditors’ report

GEN – General – Consultation process on proposed changes to the Listings
Requirements for various matters relating to the auditors’ report


The JSE issued a guidance letter in September 2012 dealing with various matters
relating to the issue of an auditor’s report. We now wish to update the Listing
Requirements to align them with that letter. There are also three specific
changes arising from that letter which we wish to make:
   1) We wish to delete par 3.18(g), which appears to be out of line with
      International Auditing Standards;
   2) We wish to introduce a reporting obligation on issuers that, specifically
      in instances where announcements/publications include some information that
      is audited and some that is not, they warn the reader of this fact;
   3) Our guidance letter clarified that we don’t expect issuers to obtain a
      separate audit report on the abridged results, as the full AFS have been
      audited. We wish to clarify that this principle expands to any summary of
      the audited AFS.

The   proposed Listings Requirements are available on the JSE’s website (Route:
How   to List/Listings Requirements/see under New Items) and interested parties
are   invited to submit their comments by no later than 25 March 2013. Comments
can   be submitted electronically to taniaw@jse.co.za.

21 February 2013

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