The DFSA Rulebook Auditor Module (AUD)

AUD/VER10/01-26 

 

PART 1 - INTRODUCTION 

1. APPLICATION AND DEFINITIONS 

1.1 Application and definitions 

1.1.1

This module (AUD) applies to every: 

(a) applicant for registration as a Registered Auditor;

(b) Auditor; 

(c) individual applying for registration as an Audit Principal; and

(d) Audit Principal.  

 

Guidance 

A Registered Auditor will need to comply with all chapters in AUD. An Auditor which is not a Registered Auditor will need to comply with chapter 5 and chapter 6 in AUD as those chapters apply to an Auditor whether or not it is registered with the DFSA. 

 

1.1.2

In these Rules, a Relevant Person means a: 

(a) Domestic Firm; 

(b) Public Listed Company; or 

(c) Domestic Fund. 

 

PART 2 - REGISTERED AUDITORS AND AUDIT PRINCIPALS 

2. REGISTRATION 

2.1 Application 

2.1.1

This chapter applies to every: 

(a) applicant for registration as a Registered Auditor;

(b) Registered Auditor; 

(c) individual applying for registration as an Audit Principal; and 

(d) Audit Principal. 

 

Guidance

1. This section outlines the DFSA’s registration requirements for a Registered Auditor and an Audit Principal. 

 

2. Article 97C of the Regulatory Law pr...