CIR 9.3.8

A Fund Manager must, in writing, require its Registered Auditor to:

(a) conduct an audit of the Fund'sfinancial statements in accordance with the requirements of the relevant standards published by the International Auditing and Assurance Standards Board (IAASB); and
(b) produce a Fund Auditor's Report on the audited financial statements in accordance with AUD App5.
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]