CIR 9.2.1

(1) A Fund Manager of a Fund must prepare financial statements for each financial year of the Fund.
(2) A Fund Manager must, in respect of a Fund, prepare and maintain all financial statements in accordance with the International Financial Reporting Standards (IFRS) or USGAAP as supplemented by the Statement of Recommended Practice (SORP).
Derived from RM72/2010 (Made 11th July 2010). [VER13/07-10]
[Amended] DFSA RM107/2012 (Made 23rd December 2012). [VER15/07-12]
[Amended] DFSA RM137/2014 (Made 21st August 2014). [VER17/06-14]