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הפורום פנה בבקשה לרשות לדחות את יישום תקנות ני"ע בעניין דוחות תקופתיים ומידיים

9/08/2009 09:00

במאי 2009 פרסמה הרשות תיקון למערך הבקרה הפנימית לחברות מדווחות על הדיווח הכספי ועל הגילוי בתאגיד. בין היתר נקבע כי הוראות המעבר יחולו כבר על הדוח התקופתי הכולל דוחות כספיים ערוכים ליום 31 בדצמבר 2009.

הפורום במכתבו לרשות ציין כי אין מנוס מדחיית תחולתן של הוראות המעבר, שכן על מנת שהחברות תהיינה מסוגלות לספק את ההצהרה הנדרשת על פי הוראות המעבר באופן יסודי ומדוייק, נדרשות חברות להקין מנגנונים של בחינה, בדיקה ובקרה שיאפשרו למנהלים בחברות לתת את ההצהרות כנדרש, לשכור יועצים, לאשר את כל הצעדים הנדרשים כאמור בדירקטוריונים של החברות, לאמץ תוכנית אכיפה מתאימה ועוד. זאת בשים לב לעובדה כי כל הצעדים האמורים צריכים כמובן להיעשות בהתאם לנוסח הסופי של התקנות שחקיקתן טרם הושלמה ונמצאת עדיין בתהליכים שונים.

לאור כל זאת, ביקש הפורום דחיית יישום התקנות לראשונה לדוחות הכספיים של ה-31 בדצמבר 2010.

דרונט דיגיטל - בניית אתרים, בניית אתרי וורדפרס, בניית אתרי סחר, חנות אינטרנטית, פיתוח אתרים

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