With regard to the opinion required under the obligation in Rule 5.1.4(2)(h), the DFSA recognises that while the financial statements will be prepared by Persons other than the Directors, the Board has overall responsibilities to ensure the integrity and independence of the financial reporting process.
Derived from RM81/2011
(Made 30th November 2011). [VER1/11-11]
[Amended] DFSA RM134/2014
(Made 21st August 2014). [VER5/06-14]