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CBB Rulebook: Contents

  • Common Volume
  • Central Bank of Bahrain Volume 1—Conventional Banks
  • Central Bank of Bahrain Volume 2—Islamic Banks
  • Central Bank of Bahrain Volume 3—Insurance
  • Central Bank of Bahrain Volume 4—Investment Business
    • Part A
      • Introduction
      • High Level Standards
        • AU Authorisation
        • PB Principles of Business
        • HC High-Level Controls
        • AA Auditors and Accounting Standards
          • AA-A Introduction
          • AA-B Scope of Application
          • AA-1 Auditor Requirements
          • AA-2 Access
          • AA-3 Auditor Reports
            • AA-3.1 Review of Quarterly Prudential Returns
            • AA-3.2 Report on Compliance with Client Asset Rules
              • AA-3.2.1
              • AA-3.2.2
              • AA-3.2.3
            • AA-3.3 [This Section was deleted in January 2012]
          • AA-4 Accounting Standards
          • AA-5 Role of External Auditor as Appointed Expert
        • GR General Requirements
      • Business Standards
      • Reporting Requirements
      • Enforcement & Redress
      • Sector Guides
    • Part B
    • Quarterly Updates
    • Ad-hoc Communications
    • Archived Part A
  • Central Bank of Bahrain Volume 5—Specialised Licensees
  • Central Bank of Bahrain Volume 6—Capital Markets
  • Central Bank of Bahrain Volume 7—Collective Investment Undertakings
  • Bahrain Bourse (BHB) Material
  • Central Bank of Bahrain and Financial Institutions Law 2006
  • Bahrain Anti Money Laundering Law 2001
  • Regulation Governing Collective Investment Schemes June 2003
  • Bahrain Stock Exchange Law 1987
  • Bahrain Financial Trust Law 2006
  • Bahrain Insurance Law 1987
  • Bahrain Monetary Agency Law 1973
  • Commercial Companies Law 2001
  • CBB Disclosure Standards
  • CBB Debt Securities Guidelines
  • Ministerial Order — Money Laundering
  • CBB Resolution on Dissemination of Listed Companies' Financial Statements and Board of Directors' Meetings
  • CBB Regulations and Resolutions
  • The Corporate Governance Code of the Kingdom of Bahrain
  • Archive
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  1. Central Bank of Bahrain Volume 4—Investment Business
  2. Part A
  3. High Level Standards
  4. AA Auditors and Accounting Standards
  5. AA-3 Auditor Reports
  6. AA-3.2 Report on Compliance with Client Asset Rules
  7. AA-3.2.1
  Versions

 
  • Jun 30 2007
  • Jul 01 2007 - Sep 30 2017
  • Oct 01 2017
‹ AA-3.2 Report on Compliance with Client Asset Rules AA-3.2.2 ›

AA-3.2.1

Past version: Effective from 18 Jul 2025 to 30 Jun 2007
To view other versions open the versions tab on the right

Investment firm licensees that hold or control client assets must arrange for their external auditors to report on the licensee's compliance with the requirements contained in Module CL (Client Assets), at least once a year.

‹ AA-3.2 Report on Compliance with Client Asset Rules AA-3.2.2 ›

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