IFR 4.1.2 Guidance
Past version: effective from 01/03/2010 - 22/12/2012
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1. GEN chapter 8 contains the general accounting and audit requirements applying to an
Authorised Person conducting conventional Financial Services. In addition, it also contains the general requirements that apply to auditors. Therefore, Authorised Persons carrying on both Islamic and conventional Financial Services must refer to that module for accounting and audit requirements relating to their conventional Financial Services. Auditor registration requirements are also in that module.
2. The definition of "Auditor" in GLO includes a partnership or company that is registered to provide audit services to
Authorised Persons that are Domestic Firms.
Derived from DFSA RM69/2010 (Made 1st March 2010). [VER1/03-10]