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  • CL-1.5 CL-1.5 Auditor Reports

    • CL-1.5.1

      Investment firm licensees that hold or control client assets (including where it pools financial instruments held for more than one client) must arrange for their external auditor to report on the licensees' compliance with the requirements contained in this Module. Investment firm licensees Category 1 and Investment firm licensees Category 2 which do not hold or control Client Assets are obligated to confirm the same annually.

      Amended: October 2017
      Amended: July 2008

    • CL-1.5.2

      The report must be in the form agreed by the CBB, and must be submitted to the CBB within three months of the licensee's financial year end.

      Amended: January 2018
      Amended: January 2007

    • CL-1.5.3

      The format of the Auditor's Report is included in Part B of the Rulebook, as part of the Supplementary Information.

      Amended: July 2008
      Amended: January 2007

    • CL-1.5.4

      Investment firm licensees are required to comply with the requirements of Section CL-1.5, effective for the period ending 31 December 2008.

      Added: July 2008