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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
Rulebook Modules
Sourcebook Modules
Consultation Papers
Policy Statements
DFSA Codes of Practice
Amendments to Legislation
Media Releases
Financial Markets Tribunal

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IFR 4.1.2 Guidance

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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.

Past version: effective from Mar 1 2010 - Dec 22 2012.
To view other versions open the versions tab on the right.

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

1. GEN chapter 8 contains the general accounting and audit requirements applying to an Authorised PersonG conducting conventional Financial ServicesG . In addition, it also contains the general requirements that apply to auditors. Therefore, Authorised PersonsG carrying on both Islamic and conventional Financial ServicesG must refer to that module for accounting and audit requirements relating to their conventional Financial ServicesG . Auditor registration requirements are also in that module.
2. The definition of "Auditor" in GLO includes a partnership or company that is registered to provide audit services to Authorised PersonsG that are Domestic FirmsG .
Derived from DFSA RM69/2010 (Made 1st March 2010). [VER1/03-10]