AUD A4.1.1 Guidance

1. Where an Authorised Firm does not hold or control any Client Investments, Arrange Custody or Provide Custody as at the date on which the Authorised Firm's audited statement of financial position was prepared, the DFSA expects that such fact be stated to comply with Rule A4.1.1 (a) in this Appendix.
2. In producing a Safe Custody Auditor's Report an Auditor will need to consider which parts of COB App 6 are relevant to the Authorised Firm and only include an opinion to the extent relevant to the Authorised Firm's activity.
Derived from DFSA RM130/2014 (Made 21st August 2014). [VER1/06-14]
[Amended] RM189/2016 (Made 7th December 2016). [VER03/02-17]