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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
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(1 version)
Aug 21 2014 onwards

AUD 5.2.2

Whole Section PDF

The definitive version of DFSA handbook text is the PDF version as that is the text of the instrument as made and published by the DFSA.

To view past versions of this module in PDF format, please visit the Archive.

(1) A Registered AuditorG must not consent to an appointment or continue to act as the AuditorG of a Public Listed CompanyG if the Audit PrincipalG who has responsibility for the conduct of the audit of the Public Listed CompanyG has acted as Audit PrincipalG in relation to that CompanyG for a period exceeding the maximum period permitted under the Code of Ethics for Professional AccountantsG and has not been rotated as required under that Code.
(2) The period referred to in (1) is prescribed for the purposes of Article 99A(2)(d) of the Regulatory LawG .
Derived from DFSA RM130/2014 (Made 21st August 2014). [VER1/06-14]