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DFSA | THE INDEPENDENT REGULATOR OF FINANCIAL SERVICES
  • About us
    • Who we are
      • The DFSA
      • Governance
      • How we regulate
      • International Assessment
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    • Our structure
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      • Executive Team
      • Financial Markets Tribunal
    • DFSA Journey
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      • Legislation
      • Consultation Papers
      • Policy Statements
      • Amendments to Legislation
    • DFSA Rulebook
    • DFSA Administered Law
  • What we do
    • AML, CTF & Sanctions Compliance
      • Summary
      • Regulatory Framework
      • Supervisory Methodology
      • Overview of DFSA AML/CTF & Sanctions Obligations
      • Standard-Setters / International Organisations Followed
    • Authorisation Services
      • Overview
      • Authorised Firms
      • Authorised Individuals
      • Authorised Market Institutions
      • Registered Auditors
      • Registered DNFBPs
      • Getting Help
      • Expanding Your Business
    • Collective Investment Funds
    • DFSA Listing Authority
      • Checklists
      • Forms
      • Approved Documents
      • Disclosure Database
      • Regulatory Announcement Services
      • Official List of Securities
      • Knowledge Base
      • Delisted Securities
    • Enforcement
      • About Enforcement
      • Regulatory Actions
    • International Relations
      • How We Regulate
      • International Assessment
    • Policy, Strategy and Risk
    • Recognition
      • About Recognition
      • Recognised Bodies
      • Recognised Members
    • Supervision
      • About Supervision
      • Audit Supervision
      • Cyber Risk Supervision
      • Insurance Supervision
      • Operational & Technology Risk Supervision
  • Public register
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    • Consumer
      • Investment Guide
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Dubai Financial Services Authority (DFSA)

  • Dubai Financial Services Authority (DFSA)
    • Laws
    • Recognised Jurisdictions and Funds
    • Declaration Notices
    • Financial Markets Tribunal
    • Archive
    • Rulebook Modules
      • Anti-Money Laundering, Counter-Terrorist Financing and Sanctions Module (AML) [VER19/04-22]
      • Authorised Market Institutions (AMI) [VER21/04-22]
      • Auditor Module (AUD) [VER05/04-22]
      • Conduct of Business Module (COB) [VER39/10-21]
      • Collective Investment Rules (CIR) [VER/33/06-22]
      • Fees Module (FER) [VER26/06-22]
      • Fund Protocol Rules (FPR) [VER1/02-19]
      • General Module (GEN) [VER55/06-22]
        • GEN 1 Introduction
        • GEN 2 Financial Services
        • GEN 2A. Definition of Financial Product in the General Prohibition Against Misconduct
        • GEN 3 Financial Promotions
        • GEN 3 [Deleted]
        • GEN 4 Core Principles
        • GEN 5 Management, Systems and Controls
        • GEN 6 General Provisions
        • GEN 7 Authorisation
        • GEN 8 Accounting and Auditing
          • GEN 8.1 Application
          • GEN 8.2 Financial statements and financial reporting standards
          • GEN 8.3 Accounting records and regulatory returns
          • GEN 8.4 Appointment and termination of Auditors
          • GEN 8.5 Co-operation with Auditors
          • GEN 8.6 Audit reports
          • GEN 8.7 [Deleted]
          • GEN 8.8 [Deleted]
          • GEN 8.9 [Deleted]
          • GEN 8.10 [Deleted]
          • GEN 8.11 [Deleted]
          • GEN 8.12 [Deleted]
            • GEN 8.12 Guidance [Deleted]
            • GEN 8.12.1 [Deleted]
            • GEN 8.12.2 [Deleted]
            • GEN 8.12.3 [Deleted]
            • GEN 8.12.4 [Deleted]
            • GEN 8.12.5 [Deleted]
          • GEN 8.13 [Deleted]
          • GEN 8.14 [Deleted]
          • GEN 8.15 [Deleted]
          • GEN 8.16 [Deleted]
          • GEN 8.17 [Deleted]
          • GEN 8.18 [Deleted]
        • GEN 9 Complaints Handling and Dispute Resolution
        • GEN 10 Transitional Rules
        • GEN 11 Supervision
        • GEN 12 Business Transfer Schemes
        • GEN 13 Facilitating FinTech Innovation
        • GEN App1 Deposits
        • GEN App2 Investments
        • GEN App3 Best Practice Relating to Corporate Governance and Remuneration
        • GEN App4 Contracts of Insurance
        • GEN App5 Trade Repository
        • GEN App6 Investment Tokens
        • GEN App5 [Deleted]
        • GEN App6 [Deleted]
      • Glossary Module (GLO) [VER54/06-22]
      • Islamic Finance Rules (IFR) [VER18/10-21]
      • Markets Rules (MKT) [VER18/10-21]
      • Price Stabilisation Module (PRS) [VER7/04-18]
      • Prudential — Insurance Business Module (PIN) [VER17/04-21]
      • Prudential — Investment, Insurance Intermediation and Banking Module (PIB) [VER42/06-22]
      • Recovery and Resolution (RAR) [VER1/04-21]
      • Recognition (REC) [VER12/01-18]
      • Representative Office Module (REP) [VER11/09-21]
      • Takeover Rules Module (TKO) [VER08/04-20]
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  1. Dubai Financial Services Authority (DFSA)
  2. Rulebook Modules
  3. General Module (GEN) [VER55/06-22]
  4. GEN 8 Accounting and Auditing
  5. GEN 8.12 [Deleted]
  6. GEN 8.12.5 [Deleted]
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  Versions

 
  • Nov 29 2006 - Aug 20 2014
  • Aug 21 2014
‹ GEN 8.12.4 [Deleted] GEN 8.13 [Deleted] ›

GEN 8.12.5

Past version: effective from 29/11/2006 - 20/08/2014
To view other versions open the versions tab on the right

The DFSA must take the necessary steps to withdraw the registration of an Auditor as soon as practicable after an Auditor has applied to withdraw its registration.

[Added] DFSA RM38/2006 (Made 28th November 2006). [VER12/11-06]
‹ GEN 8.12.4 [Deleted] GEN 8.13 [Deleted] ›
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