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  • Reports Prepared by External Auditors

    • BR-1.4.10

      [This Paragraph was deleted in July 2012].

      Deleted: July 2012

    • BR-1.4.11

      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 Module CL (Client Assets), and submit the report to the CBB within three months of the licensee's financial year end (ref. AA-3.2.1 and CL-1.5.1). This requirement is applicable to Category 1 investment firm and Category 2 investment firm licensees only. Investment firm licensees which do not hold or control Client Assets are obligated to confirm the same annually.

      Amended: April 2018
      Amended: October 2017
      Amended: October 2013
      Amended: July 2010
      Adopted: October 2009