Guidance

Past version: effective from 21/10/2015 - 20/10/2015
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The review of the interim or year-end profits of the Authorised Person referred to in Rule 3.13.4 should provide an adequate level of assurance that those profits have been evaluated in accordance with the principles set out in the International Financial Reporting Standards. The Regulator may request an Authorised Person to provide it with a copy of its external Auditor's opinion on whether the interim profits are reasonably stated.