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COB 12.4.5

The Operator of a Scheme must ensure that:
(a) an Auditor is appointed for the Scheme;
(b) the Auditor conducts an audit of the financial statements of the Scheme in accordance with the requirements of the relevant standards published by the IAASB; and
(c) the Auditor produces an Auditor’s Report on the audited financial statements of the Scheme.
Derived from DFSA RMI261/2019 (Made 18th December 2019). [VER35/01-20]