GENE 9.4.1 Time limits for auditing and reporting on annual financial statements

Within 3 months after the day each financial year of an authorised firm ends, the firm must:

(a) have its accounts and annual financial statements audited and reported upon by the authorised firm's auditor in accordance with the requirements of the Companies Regulations 2005 or the Limited Liability Partnerships Regulations 2005 and this Chapter; and
(b) file with the Regulatory Authority a copy of the annual financial statements and auditor's reports required under this Chapter.
Amended by QFCRA RM 2019-1 (as from 28th March 2019).