The JSE Auditor/RAS Accreditation Model has been deleted in its entirety; therefore, it is no longer a requirement for Reporting Accountant Specialists (“RAS”) to attend JSE-approved training. However, it is important to note that the removal of the Auditor/RAS Accreditation Model from the JSE Listings Requirements does not impact or reduce the regulatory oversight of the IRBA.

Attendance will henceforth be completely voluntary.

Objectives:

To provide delegates with a comprehensive understanding of the JSE Listings Requirements (“JSE LR”) in so far as they relate to the role of the RAS. 

Additional Reading Material:

The most recent JSE Reports on the Proactive Monitoring of Financial Statements: https://www.jse.co.za/accounting-matters

Circular 1/2023 – Headline Earnings: https://www.saica.org.za/resources/179364

SAICA Guide on Pro Forma Financial Information:

https://clientportal.jse.co.za/downloadable-files?RequestNode=/Issuer_Regulations/Accounting_Matters/JSE%20related%20guides%20and%20circulars%20issued%20by%20SAICA/SAICA_Guides

The International Auditing Standards, dealing with Pro Forma Reporting, Forecasts and Estimates (ISAE 3000, ISAE 3400 and ISAE 3420): https://www.irba.co.za/upload/2016-2017-IAASB-Handbook-Volume-2.pdf

Fees:

Attending the training costs R7 000 + VAT per delegate. This covers the lecture, training materials and catering.