Article 91: Financial Statement Auditing Requirements
As published by the Capital Market Authority and read from the source by the regulation watch; reproduced verbatim, with attribution and a link to the source.
Article 91: Financial Statement Auditing Requirements
a. The fund manager must appoint an auditor upon the establishment of a private fund. An audit must be conducted at the end of the first full calendar year after the establishment of a private fund, but may be conducted earlier.
b. The auditor must be registered with the Authority in accordance with the Rules for Registering Auditors of Entities Subject to the Authority's Supervision and shall be an independent auditor according to criterion of the independence defined in the Law of the Profession of Accounting and Auditing and its implementing regulations.
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- Published at
- CMA — Investment Funds Regulations (English)Edition 11/2025
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- first read
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