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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
Rulebook Modules
General Module (GEN) [VER46/01-20]
Sourcebook Modules
Consultation Papers
Policy Statements
DFSA Codes of Practice
Amendments to Legislation
Media Releases
Notices

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  • GEN 8.6.1

    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 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]
    [Amended] DFSA RM184/2016 (Made 7th December 2016). [VER38/02-17]