GEN 6.6.5

An Authorised Person or Recognised Body must ensure that, in procuring the production of a Regulatory Returns Auditor's Report for a Branch, an Auditor states whether:

(1) the Authorised Person or Recognised Body's Regulatory Returns have been properly reconciled with the Branch's financial statements; and
(2) in the case of an Authorised Person only:
(a) the Regulatory Returns specified in PRU or PIN have been properly prepared by the Authorised Person in accordance with the applicable rules in PRU or PIN; and
(b) the Authorised Person has kept proper Accounting Records in accordance with the applicable Rules in PRU or PIN.
Amended on (3 February, 2020).