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Dubai Financial Services Authority (DFSA): Contents

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

    An Authorised Person must, in writing, require its Auditor to:

    (a) conduct an audit of and produce a Financial Statement Auditor's Report on the Authorised Person's financial statements in accordance with the International Standards on Auditing;
    (b) produce a Regulatory Returns Auditor's Report in accordance with the Rules in AUD App1 as relevant;
    (c) produce, if the Authorised Firm is permitted to control or hold Client Money, a Client Money Auditor's Report in accordance with the Rules in AUD App2;
    (d) produce, if the Authorised Firm is permitted to control or hold Insurance Monies, an Insurance Monies Auditor's Report in accordance with the Rules in AUD App3; and
    (e) produce, if the Authorised Firm is permitted to hold or control Client Investments or Provide Custody in or from the DIFC, a Safe Custody Auditor's Report 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]
    [Amended] DFSA RM184/2016 (Made 7th December 2016). [VER38/02-17]