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Up to Aug 20 2014Aug 21 2014 onwards

Part 8: Accounting and Auditing

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Chapter 1 — General Provisions and Auditing Prohibitions
97. Definitions
97A. Adoption of financial reporting and auditing standards
97B. Rules about financial statements and records
97C. Auditing Prohibitions (Domestic Entities)
Chapter 2 — Registration of Auditors and Audit Principals
98. Registration and conditions and restrictions
Chapter 3 — Suspension and Withdrawal of Registration of Registered Auditors and Audit Principals
98A. Suspension and withdrawal of registration
Chapter 4 — Appointment and Removal of Auditors
99. Appointment and removal of auditors
99A. Auditor not to act in certain circumstances
Chapter 5 — Auditors Reports and Duties
100. Auditors' reports
101. Auditors' duties
102. Resignation of an auditor
Chapter 6 — Co-operation with Auditors and Auditors Obligations of Disclosure to the DFSA
103. Co-operation with auditors
104. Obligation of Disclosure to the DFSA
105. [Deleted]