Financial Reporting Investigation Panel

Last Updated Thursday, February 11, 2021 5:03:33 PM

The Financial Reporting Investigation Panel (FRIP), previously known as the GAAP Monitoring Panel (GMP) is an advisory panel of 16 financial reporting experts. The panel was first formed in 2002 as a joint initiative of the JSE and SAICA. The role of the panel is to investigate and advise the JSE on alleged cases of non-compliance with financial reporting standards in annual and interim reports and any other company publications.Charter


Scope, function and procedures of the panel. > (38KB)

Panel Members

Panel Members

List of panel members. > (14KB)

Summary of Matters

Summary of Matters

Summary of the outcome of cases investigated by the panel and the resulting actions. > (277KB)

Omissions and Errors

Omissions and Errors

Summary of omissions and errors found by the panel from September 2002 to February 2014. > (132KB)


JSE communication to companies

  • JSE SAICA Press Release - 16 February 2011 (32KB PDF

  • Treatment of Company Share Trusts in Consolidated Group Financial Statements (27KB PDF)

  • SENS announcement -16 February 2011 (13KB PDF)

  • Presentation of Financial Statements (1MBPDF)

  • JSE Compliance with AC 500 (47KB PDF)

  • Consolidation of Share Incentive Scheme Trusts (37KB PDF)

  • Income Statement Presentation (46KB PDF)

  • Long-term investment return adjustments (67KB PDF)

  • Restatement of Comparative Financial Information Re: NM/pls (79KB PDF)

  • Restatement of Comparative Financial Information Re: NM/mm/10275 (66KB PDF)

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