|Master in Business Administration |
|Financial Markets…show more content…
Where the financial year-end of the issuer changed at any time during the reporting periods, the historical financial information for the full periods in question is to be provided. Annualised historical financial information is not to be presented in the report of historical financial information.
The accountant must be an accountant and auditor registered in terms of the Public Accountants’ and Auditors’ Board and must have sufficient knowledge and experience in the application of the Listings Requirements.
The accountant shall conduct the engagement in accordance with the relevant statement of Zimbabwean Auditing Standards and guidance issued by ICA.
Date of reports
The accountant’s report(s) should be dated on the same day that the directors authorise the issue of the prospectus \ pre-listing statement\circular\announcement, for formal submission to the ZSE.
Requirement for pre-listing statements
The publication of a pre-listing statement