Entire Section

  • GEN 8.5 GEN 8.5 Co-operation with Auditors

    • GEN 8.5.1

      An Authorised Person must take reasonable steps to ensure that it and its Employees:

      (a) provide any information to its Auditor that its Auditor reasonably requires, or is entitled to receive as Auditor;
      (b) give the Auditor right of access at all reasonable times to relevant records and information within its possession;
      (c) allow the Auditor to make copies of any records or information referred to in (b);
      (d) do not interfere with the Auditor's ability to discharge its duties;
      (e) report to the Auditor any matter which may significantly affect the financial position of the Authorised Person; and
      (f) provide such other assistance as the Auditor may reasonably request it to provide.
      Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
      [Amended] DFSA RM131/2014 (Made 21st August 2014). [VER34/06-14]