GENE 9.4.2 Time limits for other assurance engagements and reports

(1) An authorised firm must ensure that its auditor conducts an assurance engagement, and produces the appropriate assurance report, in relation to the firm's year-end or annual prudential returns (as the case may be), within 3 months after the firm's financial year end.
Note For the annual prudential returns, see PINS, rule 1.4.2 for QFC insurers; CAPI, rule 2.3.2 for QFC captive insurers and IMEB rule 2.4.2 for QFC insurance intermediaries.
(2) For any other assurance engagement and report that is not related to an authorised firm's year-end or annual prudential returns, the firm must ensure that its auditor conducts the engagement, and produces the appropriate assurance report, on or before the day directed by the Authority.
Inserted by QFCRA RM 2019-1 (as from 28th March 2019).