The review of the interim or year-end profits of the Authorised Firm referred to in
[PIB Rule 3.13.4] should provide an adequate level of assurance that those profits have been evaluated in accordance with the principles set out in the International Financial Reporting Standards. The DFSA may request an Authorised Firm to provide it with a copy of its external auditor's opinion on whether the interim profits are reasonably stated.
Derived from RM111/2012
(Made 15th October 2012). [VER20/12-12]