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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
Rulebook Modules
Auditor Module (AUD) [VER3/02-17]
Sourcebook Modules
Consultation Papers
Policy Statements
DFSA Codes of Practice
Amendments to Legislation
Media Releases
Financial Markets Tribunal

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  • AUD 2.6.1

    The five PrinciplesG set out in this section apply to every Audit PrincipalG .

    Derived from DFSA RM130/2014 (Made 21st August 2014). [VER1/06-14]

    • AUD 2.6.1 Guidance

      1. These PrinciplesG are derived from the fundamental principles published in the Code of Ethics for Professional AccountantsG .
      2. If an Audit PrincipalG breaches a PrincipleG , the DFSAG may consider suspending or withdrawing the registration of the Audit PrincipalG on that basis.
      Derived from DFSA RM130/2014 (Made 21st August 2014). [VER1/06-14]