المادة 19(d): Financial Statements

d) The annual financial statements of the fund must be prepared in accordance with the accounting standards approved by the Saudi Organization Chartered and Professional Accountants, and must be reviewed in accordance with the auditing standards approved by the Saudi Organization for Chartered and Professional Accountants, and the auditor of the fund, through reviewing the financial statements and based on the information provided to it, must include in its report what may come to its attention of violations of the provisions of the Real Estate Investment Funds Regulations or the fund’s terms and conditions.