RPP 3-5 RPP 3-5 Supervision of Registered Auditors
DFSAundertakes periodic visits of Registered Auditorsas part of its risk based approach to supervising firms. The DFSAmay include Registered Auditorsin some thematic visits.
Registered Auditormust complete an annual information return form for each calendar year and submit the form to the DFSAby 31 January of the following year.
DFSAis 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 DFSAmay make a request for further information from the Registered Auditor.
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]