GEN 8.5.1

Past version: effective up to 20/08/2014
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An Authorised Person must take reasonable steps to ensure that it and its Employees:

(a) provide such assistance as the auditor reasonably requires to discharge its duties;
(b) give the auditor right of access at all reasonable times to relevant records and information;
(c) do not interfere with the auditor's ability to discharge its duties;
(d) do not provide false or misleading information to the auditor; and
(e) report to the auditor any matter which may significantly affect the financial position of the Authorised Person.

Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]