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Securities Markets Regulations, 2015 · s 135

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s 135

An operator of a collective investment scheme, where applicable, must in writing, require the collective investment scheme's auditor to -

{a)

conduct an audit of the collective investment scheme's accounts in accordance with the requirements of International Financial Reporting

Standards or the Accounting and Auditing Organisation of Islamic Financial

Institutions in respect of any Islamic collective investment scheme, or such other international standards as may be determined by the Authority; and

{b}

produce a report on the audited accounts which states -

Application.

(i)

whether, in the auditor's opinion, the accounts have been properly prepared in accordance with the requirements under this Chapter;

(ii)

in particular, whether the accounts give a true and fair view of the financial position of the collective investment scheme at the end of the annual accounting period; and

(iii)

any other matter or opinion relating to the requirements under this Chapter.