• Co-operation with auditors

    • FUNDS 16.3.5

      A Fund Manager must take reasonable steps to ensure that it and its Employees:

      (a) provide any information to its auditor that its auditor reasonably requires, or is entitled to receive as auditor;
      (b) give the auditor right of access at all reasonable times to relevant records and information within its possession;
      (c) allow the auditor to make copies of any records or information referred to in (b);
      (d) do not interfere with the auditor's ability to discharge its duties;
      (e) report to the auditor any matter which may significantly affect the financial position of the Fund; and
      (f) provide such other assistance as the auditor may reasonably request it to provide.

    • FUNDS 16.3.6

      A Trustee must take reasonable steps to ensure that it and its Employees act in compliance with Rule 16.3.5(a)–(f).

    • FUNDS 16.3.7

      A Fund Manager must, in writing, require any Person to whom the Fund Manager has delegated or outsourced any functions to co-operate with the Fund's auditor in accordance with the provisions specified in Rule 16.3.5.