CIR 9.3 Guidance

1. Article 27(1)(c) of the Law requires every Domestic Fund to have a Registered Auditor appointed to it in accordance with Part 8 of the Regulatory Law and any Rules made for the purposes of that Part.
2. Part 8 of the Regulatory Law sets out how an Auditor must be appointed to each Domestic Fund and the main duties and functions of the Auditor. This section sets out additional requirements that apply in relation to Registered Auditors of a Fund.
3. Under Article 97C(1) of the Regulatory Law a Person is prohibited from providing any Audit Service to a Domestic Fund unless that Person is a Registered Auditor.
Derived from RM72/2010 (Made 11th July 2010). [VER13/07-10]
[Amended] DFSA RM137/2014 (Made 21st August 2014). [VER17/06-14]