GEN 8.3.6

(1) An Authorised Firmwhich is a Domestic Firmmay only change its financial year end from a period provided for under Rule 8.3.5(3) with the DFSA's prior consent.
(2) The application for consent must be in writing and include the reasons for the change.
(3) The DFSA may require the Authorised Firm to obtain written confirmation from its Auditor that the change of financial year end would not result in any significant distortion of the financial position of the Authorised Firm.
Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
[Amended] DFSA RM131/2014 (Made 21st August 2014). [VER34/06-14]