JSE Listings Requirements
2019 amendments – Section 3.84 (k)
The JSE introduced paragraph 3.84 (k) of the Listings Requirements in December 2019 that requires sign off by the CEO and CFO on a prescribed statement on the effectiveness of financial controls. The effective date for the new requirement was extended by the JSE to years ending on or after 31 December 2020.
How can Deloitte help you?
Attaining the right level of financial reporting controls maturity and efficiency is a journey – let us help you plan and support that journey through prioritisation, sophistication and technology enablement.
Deloitte Solution and Resources
JSE Listings Requirements 2019 amendments – Section 3.84 (k) Overview
Read more
Our Solution
Read more
Contacts
Our Solution
Our solution can be tailored to suit your needs.
1. Training
As part of this session, we will address the following areas:
- - Provide oversight understanding of the COSO Framework and JSE Listings Requirements
- - Engage with the representative stakeholder to understand the current state control maturity environment
2. Maturity Assessment
Our methodology of performing a maturity assessment is in the form of a questionnaire. This will be a high level maturity assessment of COSO structures, processes and systems in line with five areas listed below:
- - Control environment
- - Risk assessment
- - Control activities
- - Information and communication
- - Monitoring activities
3. Internal Control Assessment
Our internal control assessment will involve the following:
- - Review key reporting risks and controls
- - Design and operating effectiveness testing