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18.

Article 97(1), is replaced as follows:

(1) In this Part, unless expressed otherwise, an auditor means:
(a) in relation to an Authorised Firm incorporated or formed in the DIFC, an auditor who is registered under this Law; or
(b) in relation to an Authorised Firm incorporated or formed in a jurisdiction other than the DIFC, an auditor appointed by the Authorised Firm.