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IFR 4.4.4 Guidance

Past version: effective from 01/03/2010 - 22/12/2012
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1. The relevant staff members of an auditor are independent of the Authorised Person if their appointment or retention by the Authorised Person is not inconsistent with any applicable professional standards or ethical guidance issued by the relevant professional supervisory body.
2. An Authorised Person should consider requiring the rotation of the staff members appointed to the audit every five years to ensure that such staff members remain independent.
Derived from DFSA RM69/2010 (Made 1st March 2010). [VER1/03-10]