97B. Rules about financial statements and records

The DFSA may make Rules applying to Authorised Persons, Reporting Entities and Domestic Funds relating to:

(a) the preparation and maintenance of financial statements;
(b) the keeping of accounting records;
(c) the preparation of regulatory returns relating to financial statements;
(d) the determination of a financial year; and
(e) the giving of a direction by the DFSA to a particular person or class of persons requiring the use of a particular financial reporting standard.