Entire Section
RPP 3-5 RPP 3-5 Supervision of Registered Auditors
RPP 3-5-1
The
DFSA undertakes periodic visits ofRegistered Auditors as part of its risk based approach to supervising firms. TheDFSA may includeRegistered 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 EditionRPP 3-5-2
A
Registered Auditor must complete an annual information return form for each calendar year and submit the form to theDFSA 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 EditionRPP 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 aRegistered Auditor . Prior to scheduling an onsite visit, theDFSA may make a request for further information from theRegistered 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 EditionRPP 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]