MKT 9.3.2

An Applicant must have published or filed audited accounts which:

(a) for a SME, cover a prior period of at least one year or, if the SME has been in operation for more than one year, such longer period as it has been in operation, up to three years;
(b) in any other case, cover a prior period of three years, or such shorter period as may be acceptable to the DFSA;
(c) are consolidated for the Applicant and any of its subsidiary undertakings;
(d) have been prepared in accordance with IFRS or other standards acceptable to the DFSA; and
(e) have been audited and reported on by auditors in accordance with auditing standards of 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 RMI273/2020 (Made 26th February 2020). [VER16/04-20]