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Dubai Financial Services Authority (DFSA): Contents

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

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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]