The Victoria Falls Stock Exchange Limited has extended the waiver of Section 39(1) of Statutory Instrument 62 of 2026, which governs the requirement for external auditor review of unaudited half-year interim reports. Building on its notice dated 13 December 2023, VFEX confirmed that the waiver will continue for a further 36 months from the date of publication of this latest notice.
During the extended waiver period, VFEX issuers may submit unaudited half-year interim reports without the need for review by external auditors. Should an issuer choose to have its half-year interim reports reviewed in line with Section 39(1) of the Banking (Victoria Falls International Financial Services Centre) (Victoria Falls Stock Exchange Membership, Listing and Trading) Rules, 2026, it must comply fully with the requirements set out in that section.
The notice was issued for the information and guidance of all VFEX issuers, by and on behalf of the Victoria Falls Stock Exchange Limited.
