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Aug 21 2014 onwards

97A. Adoption of financial reporting and auditing standards



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(1) A Rule made by the DFSA for the purposes of this Part may require compliance with or be expressed by reference to requirements in a specified financial reporting or auditing standard or code of ethics issued by a professional body (including such a standard or code as amended or re-enacted from time to time).
(2) In this Article, "specified" means specified in the Rules.