Title and application
These Guidelines may be cited as the Securities (Internal Controls Over
Financial Reporting) Guidelines, 2024.
These Guidelines are issued pursuant to section 211(1) of the Securities Act, No.
41 of 2016 as amended by Act No. 21 of 2022 (hereinafter referred to as “the
Act”) to provide guidance to issuers and auditors on the application of Sections
146, 147 and 149 of the Act. They do not address sections of the Act not directly
cited.