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SAICA: Guidance on sign off of financial reporting controls
- 11 August 2020
- Accounting
- South African Accounting Academy
The objective of this document is to provide Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) with principles-based guidance as to how senior management (CFO/CEO) of a listed entity can be in a position to attest to an adequate internal financial control environment in compliance with the Johannesburg Stock Exchange’s (JSE) Listings Requirement 3.84(k) published in November 2019.
The guide is laid out as follows:
- Introduction and objectives
- Background
- An analysis of Listings Requirement 84(k)
- The internal control environment
- Internal financial control
- The reporting process
- Appendices
Click here to download the 11-page guidance document.
SA Accounting Academy (SAAA) offers Subscription Plans, Live Webinars, Webinars On-Demand, Access to Experts, Courses, Articles and more: https://cpd.accountingacademy.co.za/
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