CATEGORIES
- (5) Negotiating Tax Debt and Payment Arrangements with SARS
- (2)Account / Profile
- (560)Accounting
- (3)Accounting & Financial Reporting
- (2)Accounting and Finance
- (29)Audit
- (159)Auditing and Assurance
- (1)Business
- (1)Business Management
- (3)Business Rescue
- (113)CIPC
- (7)Compliance
- (18)Ethics and Professionalism
- (46)Financial Reporting
- (1)Government Funding Applications
- (4)Guides
- (1)Independent Reviews
- (1)Individuals Tax
- (37)Law
- (49)Legal and Compliance
- (2)Management
- (33)Miscellaneous
- (29)Money Laundering
- (1)Personal & Professional Development
- (2)Practice Management
- (2)Professional Ethics
- (3)Public Sector
- (145)Regulatory Compliance and Legislation
- (41)SARS Issues
- (30)Sustainability Reporting
- (44)Tax
- (1)Tax Update
- (10)Technology
- (1)Wills, Estates & Trusts
- Show All
Proposed Amendments to JSE Listing Requirements
- 23 June 2026
- Law
- South African Accounting Academy
Summary:
The Johannesburg Stock Exchange (JSE) has proposed amendments to the JSE Listings Requirements dealing with corporate governance and ancillary matters, following the recent proclamation of Sections 30A and 30B of the Companies Amendment Act 2024.
Article:
The key changes align the JSE rules with the new legislative framework regarding corporate governance, remuneration policies, and share incentive schemes.
Key Proposed Amendments
- Removal of Remuneration Tabling: The JSE proposes removing the duplicative requirement for companies to table their remuneration policies and implementation reports in the Listings Requirements, as this is now mandated by the Companies Amendment Act.
- Enhanced Shareholder Oversight: Consequential changes are being introduced to align the rules for director and officer share schemes with the Act's statutory voting and approval procedures.
- Removal of Schedule 14: Dilutive share schemes will no longer be regulated by Schedule 14. Instead, the JSE proposes consolidating the rules regarding shareholder dilution limits, minimum scheme contents, and general governance directly into Section 5.
Comments on the proposed amendments may be submitted to consultation@jse.co.za by 26 June 2026.
Access the SENS Announcement at https://www.jse.co.za/sites/default/files/media/documents/sens-announcement/SENS%20Announcement_4.pdf
Click here to download the 11-page Amendments Paper:
Relevance to Auditors, Independent Reviewers & Accountants:
- Your relevant clients should take heed of amendments to listing requirements published by the JSE as a regulator.
- These clients have to comply with the JSE Listing Requirements.
- You need a good working knowledge of these requirements.
- As their auditor, you need to evaluate their compliance with relevant laws and regulations, and fulfil your reporting obligations in respect of NOCLAR, where applicable.
Relevance to Your clients:
- Your relevant clients should take heed of amendments to listing requirements published by the JSE as a regulator.
- They have to comply with the JSE Listing Requirements.