97. Definitions

In this Part, unless expressed otherwise:

(a) an Auditor means:
(i) in relation to a Domestic Firm, Public Listed Company or Domestic Fund, a Registered Auditor; or
(ii) in relation to an Authorised Person which is not a Domestic Firm, an auditor of that Authorised Person;
(b) a Registered Auditor means a person registered by the DFSA under Article 98;
(c) an Audit Principal means an individual appointed by a Registered Auditor who is responsible for:
(i) managing the conduct of audit work undertaken by the Registered Auditor; or
(ii) signing audit reports, or any other reports as may be required under the Rules, on behalf of the Registered Auditor; and
(d) an Audit Service means:
(i) an audit of the financial statements of an Authorised Person, Public Listed Company or Domestic Fund;
(ii) an audit of whether an Authorised Person, Public Listed Company or the Fund Manager or Trustee of a Domestic Fund has complied with applicable requirements in legislation administered by the DFSA; or
(iii) the preparation of an opinion or report relating to an audit referred to in (i) or (ii),
but does not include the performance of any internal audit function by or for a person referred to in (i) or (ii).