MIR-4.9.2
The auditors' report referred to in rule MIR-4.9.1 (a) shall unless otherwise be provided to the CBB by way of a management letter, include the findings and recommendations of the auditors, if any, on the internal controls and risk management of the
(a) Any provision of this Module;
(b) Any direction issued by an SRO and/or CBB under this Module; or
(c) Any other relevant laws or regulations.
Adopted January 2010