MKT 5.1.5

The annual financial report of a Reporting Entity that is not a Public Listed Company must be audited by an independent, competent and qualified auditor in accordance with the International Standards on Auditing as issued by the International Auditing and Assurance Standards Board ("IAASB") or other standards acceptable to the DFSA.

Derived from RM81/2011 (Made 30th November 2011). [VER1/11-11]
[Amended] DFSA RM109/2012 (Made 23rd December 2012). [VER03/07-12]
[Amended] DFSA RM134/2014 (Made 21st August 2014). [VER5/06-14]