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DFSA | THE INDEPENDENT REGULATOR OF FINANCIAL SERVICES
  • About us
    • Who we are
      • The DFSA
      • Governance
      • How we regulate
      • International Assessment
      • Corporate Social Responsibility
    • Our structure
      • Board of Directors
      • Executive Team
      • Financial Markets Tribunal
    • DFSA Journey
  • Laws & rules
    • Legal Resources
      • Legislation
      • Consultation Papers
      • Policy Statements
      • Amendments to Legislation
    • DFSA Rulebook
    • DFSA Administered Law
  • What we do
    • AML, CTF & Sanctions Compliance
      • Summary
      • Regulatory Framework
      • Supervisory Methodology
      • Overview of DFSA AML/CTF & Sanctions Obligations
      • Standard-Setters / International Organisations Followed
    • Authorisation Services
      • Overview
      • Authorised Firms
      • Authorised Individuals
      • Authorised Market Institutions
      • Registered Auditors
      • Registered DNFBPs
      • Getting Help
      • Expanding Your Business
    • Collective Investment Funds
    • DFSA Listing Authority
      • Checklists
      • Forms
      • Approved Documents
      • Disclosure Database
      • Regulatory Announcement Services
      • Official List of Securities
      • Knowledge Base
      • Delisted Securities
    • Enforcement
      • About Enforcement
      • Regulatory Actions
    • International Relations
      • How We Regulate
      • International Assessment
    • Policy, Strategy and Risk
    • Recognition
      • About Recognition
      • Recognised Bodies
      • Recognised Members
    • Supervision
      • About Supervision
      • Audit Supervision
      • Cyber Risk Supervision
      • Insurance Supervision
      • Operational & Technology Risk Supervision
  • Public register
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    • Consumer
      • Investment Guide
      • Complaints
    • Regulatory
      • Consultation Papers
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      • Laws and Rules
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      • Guides & Handbooks
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      • Annual Report
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DFSA Rulebook

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Dubai Financial Services Authority (DFSA)

  • Dubai Financial Services Authority (DFSA)
    • Laws
      • Collective Investment Law
      • Investment Trust Law
      • Law Regulating Islamic Financial Business
      • Markets Law
      • Regulatory Law
        • Part 1: General
        • Part 2: The DFSA
        • Part 3: Licences, Authorisation and Registration
        • Part 4: General Regulation and Anti-Money Laundering Provisions
        • Part 5: Powers of Supervision and Investigation
        • Part 6: Contraventions and Fines
        • Part 7: Enforcement
        • Part 8: Accounting and Auditing
          • Chapter 1 — General Provisions and Auditing Prohibitions
          • Chapter 2 — Registration of Auditors and Audit Principals
          • Chapter 3 — Suspension and Withdrawal of Registration of Registered Auditors and Audit Principals
          • Chapter 4 — Appointment and Removal of Auditors
          • Chapter 5 — Auditors Reports and Duties
          • Chapter 6 — Co-operation with Auditors and Auditors Obligations of Disclosure to the DFSA
        • Part 9: Control of Financial Services Transfers
        • Part 10: Miscellaneous
        • Schedule 1 Interpretation
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        • Schedule 3 Decision-making Procedures
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  1. Dubai Financial Services Authority (DFSA)
  2. Laws
  3. Regulatory Law
  4. Part 8: Accounting and Auditing
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  • Aug 20 2014
  • Aug 21 2014
‹ 96. Effect of Provisions Chapter 1 — General Provisions and Auditing Prohibitions ›

Part 8: Accounting and Auditing

  • Chapter 1 — General Provisions and Auditing Prohibitions
    • 97. Definitions
    • 97A. Adoption of financial reporting and auditing standards
    • 97B. Rules about financial statements and records
    • 97C. Auditing Prohibitions (Domestic Entities)
  • Chapter 2 — Registration of Auditors and Audit Principals
    • 98. Registration and conditions and restrictions
  • Chapter 3 — Suspension and Withdrawal of Registration of Registered Auditors and Audit Principals
    • 98A. Suspension and withdrawal of registration
  • Chapter 4 — Appointment and Removal of Auditors
    • 99. Appointment and removal of auditors
    • 99A. Auditor not to act in certain circumstances
  • Chapter 5 — Auditors Reports and Duties
    • 100. Auditors' reports
    • 101. Auditors' duties
    • 102. Resignation of an auditor
  • Chapter 6 — Co-operation with Auditors and Auditors Obligations of Disclosure to the DFSA
    • 103. Co-operation with auditors
    • 104. Obligation of Disclosure to the DFSA
    • 105. [Deleted]
‹ 96. Effect of Provisions Chapter 1 — General Provisions and Auditing Prohibitions ›
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