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AUD A1.1.2

In producing a Regulatory Returns Auditor's Report for a Branch, an Auditor must state whether;

(a) the Authorised Person's regulatory returns have been properly reconciled with the Branch's financial statements; and
(b) in the case of an Authorised Firm;
(i) the regulatory returns specified in PIN or PIB have been properly prepared by the Authorised Firm in accordance with the applicable rules in PIB or PIN; and
(ii) the Authorised Firm has kept proper Accounting Records in accordance with the applicable Rules in PIB or PIN.
Derived from DFSA RM130/2014 (Made 21st August 2014). [VER1/06-14]