GEN 8.6.1

An Authorised Person must, in writing, require its Auditor to:

(a) conduct an audit of and produce a Financial Statement Auditor's Report on the Authorised Person's financial statements in accordance with the International Standards on Auditing;
(b) produce a Regulatory Returns Auditor's Report in accordance with the Rules in AUD App1 as relevant;
(c) produce, if the Authorised Firm is permitted to control or hold Client Money, a Client Money Auditor's Report in accordance with the Rules in AUD App2;
(d) produce, if the Authorised Firm is permitted to control or hold Insurance Monies, an Insurance Monies Auditor's Report in accordance with the Rules in AUD App3;
(e) produce, if the Authorised Firm is permitted to hold or control Client Investments or Provide Custody in or from the DIFC, a Safe Custody Auditor's Report in respect of such business as applicable, in accordance with the Rules in AUD App4; and
(f) provide a Money Services Auditor's Report in accordance with the Rules in AUD App7, if the Authorised Firm is Providing Money Services, Account Information Services or Payment Initiation Services.
Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
[Amended] DFSA RM66/2009 (Made 1st August 2009). [VER23/08-09]
[Amended] DFSA RM69/2010 (Made 1st March 2010). [VER25/03-10]
[Amended] DFSA RM131/2014 (Made 21st August 2014). [VER34/06-14]
[Amended] DFSA RM184/2016 (Made 7th December 2016). [VER38/02-17]
[Amended] DFSA RMI266/2020 (Made 26th February 2020). [VER48/04-20]