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Aug 21 2014 - Jan 31 2017Feb 1 2017 onwards

AUD A4.1.1

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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.

In producing a Safe Custody Auditor's ReportG , an AuditorG must state as at the date on which the Authorised Firm'sG audited statement of financial position was prepared:

(a) the extent to which the Authorised FirmG was holding and controlling Client InvestmentsG or Providing CustodyG ; and
(b) whether:
(i) the Authorised FirmG has, throughout the year, maintained systems and controls to enable it to comply with the Safe Custody ProvisionsG in COB App6;
(ii) the Safe Custody InvestmentsG are registered, recorded or held in accordance with the Safe Custody ProvisionsG ;
(iii) there have been any material discrepancies in the reconciliation of Safe Custody Investments;
(iv) the AuditorG has received all necessary information and explanations for the purposes of preparing this report to the DFSAG ; and
(v) any of the requirements of the Safe Custody ProvisionsG have not been met.
Derived from DFSA RM130/2014 (Made 21st August 2014). [VER1/06-14]
[Amended] RM189/2016 (Made 7th December 2016). [VER03/02-17]