JSE Listings Requirements: Section 3.84 (k) - The auditor’s perspective

In November 2019, the Johannesburg Stock Exchange (JSE) amended certain of its Listings Requirements. One of the JSE Listings Requirements amended was Listings Requirement 3.84 relating to Corporate Governance. A new paragraph (k) was added to the Listings Requirements. This guide aims to address the question around how the new requirements impact the roles and responsibilities of the auditor in this context.