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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

Our Solution:

Our solution can be tailored to suit your needs.

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 

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 

Our internal control assessment will involve the following:

- Review key reporting risks and controls

- Design and operating effectiveness testing

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