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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
Laws
Recognised Jurisdictions and Funds
Declaration Notices
Financial Markets Tribunal
Archive
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DFSA Codes of Practice
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Notices

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  • IFR 4.5.1

    An Authorised Person must take reasonable steps to ensure that it and its Employees:

    (a) provide such assistance as the auditor reasonably requires to discharge its duties;
    (b) give the auditor right of access at all reasonable times to relevant records and information;
    (c) do not interfere with the auditor's ability to discharge its duties;
    (d) do not provide false or misleading information to the auditor; and
    (e) report to the auditor of any matter which may significantly affect the financial position of the Authorised Person.
    Derived from DFSA RM69/2010 (Made 1st March 2010). [VER1/03-10]