The Financial Reporting Investigation Panel (Panel), previously known as the GAAP Monitoring Panel (GMP) is an advisory panel of 16 financial reporting experts first formed in 2002 as a joint initiative of the JSE and SAICA. The role of the Panel it to investigate and to advise the JSE on alleged cases of non-compliance with financial reporting standards in annual and interim reports and any other company publications.
SENS announcement, 16 February 2011
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JSE SAICA Press Release, 16 February 2011
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Charter
To understand the scope, function and procedures of the Panel
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Panel members
To view the list of Panel members
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Summary of matters
To view a summary of the outcome of cases investigated by the Panel and the
resulting actions
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Omissions and errors
To view a summary of the Harvey Wainer Presentation on omissions and errors from September 2002 to January 2010
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Issues Arising (Dealt with Outside of Formal Referral to GMP Review Committee)
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Treatment of Company Share Trusts in Consolidated Group Financial Statements
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JSE Limited communication to companies
To view a summary of letters sent to companies:
JSE Limited Website
http://www.jse.co.za