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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
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General Module (GEN) [VER44/07-19]
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GEN 8.6.1

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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.

Past version: effective from Aug 21 2014 - Jan 31 2017.
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.

An Authorised PersonG must, in writing, require its AuditorG to:

(a) conduct an audit of and produce a Financial Statement Auditor's ReportG on the Authorised Person'sG financial statements in accordance with the International Standards on Auditing;
(b) produce a Regulatory Returns Auditor's ReportG in accordance with the Rules in AUD App1 as relevant;
(c) produce, if the Authorised FirmG is permitted to control or hold Client MoneyG , a Client Money Auditor's ReportG in accordance with the Rules in AUD App2;
(d) produce, if the Authorised FirmG is permitted to control or hold Insurance MoniesG , an Insurance Monies Auditor's ReportG in accordance with the Rules in AUD App3; and
(e) produce, if the Authorised FirmG is permitted to hold or control Client InvestmentsG , Arrange CustodyG or Provide CustodyG in or from the DIFCG , a Safe Custody Auditor's ReportG in respect of such business as applicable, in accordance with the Rules in AUD App4.
Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
[Amended] DFSA RM66/2009 (Made 1st August 2009). [VER23/08-09]
[Amended] DFSA RM69/2010 (Made 1st March 2010). [VER25/03-10]
[Amended] DFSA RM131/2014 (Made 21st August 2014). [VER34/06-14]