‹ Appendix D Corporate Governance Disclosure to Shareholders AA-A Introduction › AA Auditors and Actuaries AA-A Introduction AA-A.1 Purpose AA-A.2 Module History AA-B Scope of Application AA-B.1 Insurance Licensees AA-B.2 Auditors and Actuaries AA-1 Auditor Requirements AA-1.1 Appointment of Auditor AA-1.2 Removal or Resignation of Auditor AA-1.3 Audit Partner Rotation AA-1.4 Auditor Independence AA-1.5 Licensee/Auditor Restrictions AA-2 Access AA-2.1 CBB Access to Auditors AA-2.2 Auditor Access to Outsourcing Providers AA-2.3 CBB Access to Actuaries AA-3 Auditor Reports AA-3.1 Review of Annual Returns AA-3.2 Report on Compliance with Financial Crime Rules AA-3A Accounting Standards AA-3A.1 General Requirements AA-4 Actuarial Reports AA-4.1 General Requirements AA-4.2 Types of Actuaries AA-4.3 Content of Financial Condition Report (FCR) AA-4.3A Role of Actuary in Takaful Firm AA-4.4 Removal or Resignation of an Actuary ‹ Appendix D Corporate Governance Disclosure to Shareholders AA-A Introduction ›