• Accounting information and standards

    • MIR 2.4.7 MIR 2.4.7

      The Regulator will rely on a Recognised Body's published financial statements provided that those financial statements, are prepared in accordance with the International Financial Reporting Standards.

      • Guidance

        GEN 6.2.2 requires all Recognised Bodies and Authorised Persons to prepare and maintain all financial statements in accordance with the International Financial Reporting Standards.