Entire Section

  • RPP 3-5 RPP 3-5 Supervision of Registered Auditors

    • RPP 3-5-1

      The DFSA undertakes periodic visits of Registered Auditors as part of its risk based approach to supervising firms. The DFSA may include Registered Auditors in some thematic visits.

      Derived from DFSA GM8/2011 (Made 28th April 2011). [VER 1/02-11]
      Amended by Notice of Updates (Made 5th July 2012). July 2012 Edition
      Amended (Made 21st August 2014). August 2014 Edition

    • RPP 3-5-2

      A Registered Auditor must complete an annual information return form for each calendar year and submit the form to the DFSA by 31 January of the following year.

      Derived from DFSA GM8/2011 (Made 28th April 2011). [VER 1/02-11]
      Amended by Notice of Updates (Made 5th July 2012). July 2012 Edition
      Amended (Made 21st August 2014). August 2014 Edition

    • RPP 3-5-3

      The DFSA is likely to undertake a desk based review of the content of the annual information return form it receives from a Registered Auditor. Prior to scheduling an onsite visit, the DFSA may make a request for further information from the Registered Auditor.

      Derived from DFSA GM8/2011 (Made 28th April 2011). [VER 1/02-11]
      Amended by Notice of Updates (Made 5th July 2012). July 2012 Edition
      Amended (Made 21st August 2014). August 2014 Edition

    • RPP 3-5-4

      The onsite visit is likely to include interviews with senior management and a review of files/documentation.

      Derived from DFSA GM8/2011 (Made 28th April 2011). [VER 1/02-11]