Back Custom print Link Text Only Rich Text Print

  • ES-1.6 ES-1.6 Module AA (Auditors and Auditing Standards)

    • ES-1.6.1

      Module AA contains requirements regarding the appointment and functions of auditors of investment firm licensees. It also contains requirements dealing with accounting standards to be applied by investment firm licensees.

      Amended: January 2012
      Amended: July 2010
      Amended: January 2007

    • ES-1.6.2

      The auditor requirements deal with:

      (a) The appointment of auditors;
      (b) The removal and resignation of auditors;
      (c) Audit partner rotation;
      (d) Auditor independence; and
      (e) Restrictions on the relationship between a licensee and its auditor.
      Amended: January 2007

    • ES-1.6.3

      The Module also covers the CBB's requirements regarding access to auditors as well as auditors' access to outsourcing providers. In addition, the Module outlines requirements for licensees to arrange for their auditors to review their quarterly prudential returns, and compliance with Module CL (Client Assets).

      Amended: January 2012
      Amended: January 2007