GEN 6.6.1

Each Authorised Person and Recognised Body must, in writing, arrange for and ensure the submission of the following by its Auditor:

(a) a Financial Statement Auditor's Report on the Authorised Person or Recognised Body's financial statements in accordance with the International Standards on Auditing following the performance of an audit;
(b) a Regulatory Returns Auditor's Report in accordance with the Rules 6.6.4 and 6.6.5 as relevant;
(c) if the Authorised Person is permitted to control or hold Client Money, a Client Money Auditor's Report in accordance with Rule 6.6.6;
(d) if the Authorised Person is permitted to hold or control Client Investments or Provide Custody in or from the ADGM, a Safe Custody Auditor's Report in respect of such business as applicable, in accordance with the Rule 6.6.7;
(e) if FUNDS is applicable, a Fund Auditor's Report in accordance with Rule 6.6.8; and
(f) if the Authorised Person is a Public Listed Company, a Public Listed Company Auditor's Report in accordance with Rule 6.6.9.