COB A5.11.2 Guidance

When performing reconciliations, an Authorised Firm should maintain a clear separation of duties to ensure that an employee with responsibility for operating Client Accounts, or an employee that has the authority to make payments, does not perform the reconciliations under COB Rule A5.11.1

Derived from DFSA RM56/2008 (Made 1st July 2008). [VER14/07-08]