AA-A.2.3
Past version: Effective from 01 Jul 2016 to 30 Sep 2017
To view other versions open the versions tab on the right
A list of recent changes made to this Module is provided below:
| Module Ref. | Change Date | Description of Changes |
| AA-A.1 | 07/2007 | New Rule AA-A.1.3 introduced, categorising this Module as a Directive. |
| AA-1.2 | 07/2007 | Rule AA-1.2.3 redrafted to clarify reporting obligation |
| AA-1.5 | 07/2007 | Paragraphs AA-1.5.4 and AA-1.5.6 updated to reflect CBB Law requirements on auditor independence. |
| AA-3.1.1 | 04/2008 | Clarified that auditor's review is to be attached to the QPR. |
| AA-1.5 | 10/2009 | Paragraphs AA-1.5.2 and AA-1.5.3 updated to clarify outsourcing of internal audit function. |
| AA-3.1.1 | 10/2009 | Updated to reflect requirement in Module BR. |
| AA-5 | 07/2010 |
New Chapter added regarding |
| AA-A.1.3 | 01/2011 | Clarified legal basis. |
| AA-1.1.1A | 01/2011 | Added Guidance referring to the CBB's power to appoint an external auditor should the investment firm licensee fail to do so. |
| AA-5 | 10/2011 | Chapter amended and content moved to Section BR-3.5 and retitled as Role of External Auditor as Appointed Expert. |
| AA-3.3 | 01/2012 | Deleted Section on Compliance with Financial Crime Rules. |
| AA-4.1 | 10/2014 | Clarified the application of accounting standards for investment firms based on whether they undertake conventional and/or Shari'a compliant activities. |
| AA-3.1 | 07/2016 | Clarified that this requirement only applies to Category 1 and Category 2 investment firm licensees. |