CBB Access to Auditors
C4-2.2.11
Category 4 investment firms must waive any duty of confidentiality on the part of their auditors, such that their auditors may report to the CBB any concerns held regarding material failures by thelicensee to comply with CBB requirements.Added: January 2022C4-2.2.12
In accordance with Articles 114 and 121 of the CBB Law, the CBB may appoint
appointed experts to undertake on-site examinations or report by way of investigations on specific aspects of acategory 4 investment firm’s business. External auditors may be called upon to beappointed experts and should be aware of their role in that capacity by referring to Section C4-5.3.Added: January 2022
