117
Articles
14
Chapters
DFSA
Issuing authority
2023
Effective since
AI
Cited answers from article text
DFSA Auditor Module (AUD) is one of the rulebooks issued by the Dubai Financial Services Authority. For compliance officers, legal teams, and advisors working under this regime, finding the right article quickly matters. Lexara indexes the full text of DFSA AUD and makes it searchable two ways: full-text and keyword search for rapid lookup, and AI Explorer for natural-language questions answered with citations to the exact article. This rulebook was last amended 1 January 2025.
117 articles in 14 chapters, each with a plain-English summary by Arakan. The full text of every article is in the Laws Browser.
2.2.12.2 Registration of Registered Auditors
Prepare and submit the Registered Auditor registration application via the DFSA electronic portal.
2.2.3(1)(a)2.2 Registration of Registered Auditors
Maintain and be able to evidence ongoing fit and proper status of the firm.
2.2.3(1)(b)2.2 Registration of Registered Auditors
Maintain evidence that PII cover required under 4.3 is in place and adequate.
2.2.3(1)(c)2.2 Registration of Registered Auditors
Implement and maintain a documented quality management system covering ISA, ISQM and Code of Ethics compliance.
2.2.3(1)(d)2.2 Registration of Registered Auditors
Maintain a comprehensive compliance policy manual covering all applicable DFSA legal/regulatory requirements.
2.2.3(1)(e)2.2 Registration of Registered Auditors
Establish a monitoring/testing programme (e.g., compliance monitoring plan) to test operating effectiveness of policies and procedures.
2.2.3(1)(f)2.2 Registration of Registered Auditors
Monitor and evidence that control of the firm rests with a majority of Recognised Professional Qualification holders.
2.2.3(1)(g)2.2 Registration of Registered Auditors
Identify and appoint (via registration) at least one qualifying Audit Principal.
2.2.3(1)(h)2.2 Registration of Registered Auditors
Identify and appoint a Senior Officer as part of the registration process.
2.2.3(1)(i)2.2 Registration of Registered Auditors
Track and comply with any bespoke/ad hoc registration requirements imposed by the DFSA.
2.3.12.3 Continuing obligations of Registered Auditors
Operate an overarching continuing-compliance monitoring programme spanning standards compliance, registration criteria, Principles and audit conduct rules.
2.3.22.3 Continuing obligations of Registered Auditors
Ensure continuous coverage of at least one registered Audit Principal at all times; plan succession to avoid any gap.
2.3A.22.3A Principles for Registered Auditors
Embed Principle 1 (Integrity) into firm-wide policies, training and governance/monitoring arrangements.
2.3A.32.3A Principles for Registered Auditors
Embed Principle 2 (Due skill, care and diligence) into firm-wide policies, training and governance/monitoring arrangements.
2.3A.42.3A Principles for Registered Auditors
Embed Principle 3 (Management, systems and controls) into firm-wide policies, training and governance/monitoring arrangements.
2.3A.52.3A Principles for Registered Auditors
Embed Principle 4 (Resources) into firm-wide policies, training and governance/monitoring arrangements.
2.3A.62.3A Principles for Registered Auditors
Embed Principle 5 (Professional conduct) into firm-wide policies, training and governance/monitoring arrangements.
2.3A.72.3A Principles for Registered Auditors
Embed Principle 6 (Conflict of interest) into firm-wide policies, training and governance/monitoring arrangements.
2.3A.82.3A Principles for Registered Auditors
Embed Principle 7 (Corporate governance) into firm-wide policies, training and governance/monitoring arrangements.
2.3A.92.3A Principles for Registered Auditors
Embed Principle 8 (Relations with the DFSA) into firm-wide policies, training and governance/monitoring arrangements.
2.3A.102.3A Principles for Registered Auditors
Embed Principle 9 (Confidentiality) into firm-wide policies, training and governance/monitoring arrangements.
2.4.12.4 Registration of Audit Principals
Prepare and jointly submit the Audit Principal registration application.
2.4.2(a)2.4 Registration of Audit Principals
Verify and retain evidence of the individual's Recognised Professional Qualification, maintained on a continuing basis.
2.4.2(b)2.4 Registration of Audit Principals
Verify and monitor continuing good-standing membership of the relevant professional body.
2.4.2(c)2.4 Registration of Audit Principals
Verify and document the individual's relevant audit experience meets the minimum threshold.
2.4.2(d)2.4 Registration of Audit Principals
Conduct and document a fit and proper assessment of the individual, refreshed on a continuing basis.
2.5.12.5 Continuing obligations of Audit Principals
Maintain an individual continuing-compliance record for each Audit Principal covering registration criteria and Principles adherence.
2.6.22.6 Principles for Audit Principals
Embed Principle 1 (Integrity) into the Audit Principal's individual conduct, supported by firm training and oversight.
2.6.32.6 Principles for Audit Principals
Embed Principle 2 (Objectivity) into the Audit Principal's individual conduct, supported by firm training and oversight.
2.6.42.6 Principles for Audit Principals
Embed Principle 3 (Professional competence) into the Audit Principal's individual conduct, supported by firm training and oversight.
2.6.52.6 Principles for Audit Principals
Embed Principle 4 (Due skill, care and diligence) into the Audit Principal's individual conduct, supported by firm training and oversight.
2.6.62.6 Principles for Audit Principals
Embed Principle 5 (Confidentiality) into the Audit Principal's individual conduct, supported by firm training and oversight.
2.6.72.6 Principles for Audit Principals
Embed Principle 6 (Relations with the DFSA) into the Audit Principal's individual conduct, supported by firm training and oversight.
2.6.82.6 Principles for Audit Principals
Embed Principle 7 (Professional conduct) into the Audit Principal's individual conduct, supported by firm training and oversight.
2.7.22.7 Transitional and Saving Provisions
No current action required; historical deeming provision confirming legacy registrations were automatically converted on the 2014 commencement date.
2.7.32.7 Transitional and Saving Provisions
No current action required; historical deeming provision confirming legacy Audit Principal appointments were automatically converted on the 2014 commencement date.
2A.2.1(1)2A.2 Appointment of a Senior Officer
Maintain continuous appointment of a Senior Officer; monitor for any vacancy.
2A.2.1(2)2A.2 Appointment of a Senior Officer
Define and document the Senior Officer's job description, authority and reporting lines, and assess fit and proper status.
2A.2.1(3)2A.2 Appointment of a Senior Officer
Trigger succession plan and appoint/register a new Senior Officer within 28 days of a vacancy arising.
2A.3.12A.3 Responsibilities of a Senior Officer
Establish a protocol for the Senior Officer's proactive and prompt engagement/disclosure with the DFSA.
3.2.1(a)3.2 Suspension and withdrawal of registration of a Registered Auditor
Implement a hold on accepting new Relevant Person audit clients immediately upon suspension.
3.2.1(b)3.2 Suspension and withdrawal of registration of a Registered Auditor
Block re-appointment agreements with existing Relevant Person clients during suspension.
3.2.1(c)3.2 Suspension and withdrawal of registration of a Registered Auditor
Implement a control preventing issuance of any Relevant Person audit report during suspension without documented DFSA consent.
3.2.3(1)3.2 Suspension and withdrawal of registration of a Registered Auditor
Prepare and submit the withdrawal-of-registration request via the DFSA electronic portal.
3.2.43.2 Suspension and withdrawal of registration of a Registered Auditor
Implement a control blocking new appointments/re-appointments and report issuance pending withdrawal, absent DFSA written consent.
3.3.1(a)3.3 Suspension or withdrawal of an Audit Principal
Immediately remove the suspended Audit Principal from managing any Relevant Person audit engagement and reassign to another registered Audit Principal.
3.3.1(b)3.3 Suspension or withdrawal of an Audit Principal
Block the suspended Audit Principal from signing any Relevant Person audit/other report; route sign-off to another registered Audit Principal.
3.3.3(1)3.3 Suspension or withdrawal of an Audit Principal
Prepare and submit the Audit Principal withdrawal request via the DFSA electronic portal.
4.2.1(1)(a)4.2 Employees' suitability and continuing professional development
Implement ongoing fit and proper monitoring for all audit-engaged Employees, including Audit Principals.
4.2.1(1)(b)4.2 Employees' suitability and continuing professional development
Implement a CPD tracking programme ensuring each relevant Employee meets the 120-hour/3-year (min. 20 hours/year) requirement.
4.2.1(2)4.2 Employees' suitability and continuing professional development
Curate and approve a CPD content plan meeting relevance, DFSA-direction and 'structured activity' criteria.
4.2.1(4)4.2 Employees' suitability and continuing professional development
Maintain a central CPD record repository for all relevant Employees.
4.3.1(1)4.3 Professional indemnity insurance
Procure and maintain adequate PII cover appropriate to the firm's scale/risk profile at all times.
4.3.1(2)4.3 Professional indemnity insurance
Arrange run-off PII cover effective from the date registration is withdrawn, for a minimum 2-year period.
4.3.24.3 Professional indemnity insurance
Prepare and submit an annual PII information return to the DFSA.
4.3.34.3 Professional indemnity insurance
Maintain a PII records file covering policy terms, adequacy rationale, and claims history.
4.3.44.3 Professional indemnity insurance
Establish a process to respond promptly to DFSA requests for PII records.
4.4.14.4 Working Papers
Maintain a complete electronic Working Papers file for each engagement sufficient to evidence proper performance of duties.
4.4.24.4 Working Papers
Establish arrangements (e.g., group audit instructions/access agreements) ensuring ready access to relied-upon Group Working Papers.
4.4.34.4 Working Papers
Establish a process to promptly produce Working Papers copies upon DFSA request.
4.5.1(1)4.5 Records
Implement a records retention schedule ensuring all relevant records/Working Papers are retained for the mandated 6-year periods.
4.5.1(2)4.5 Records
Ensure records systems/translation arrangements can produce any record in English within 3 business days of a DFSA request.
4.5.1(3)4.5 Records
Implement and maintain records-management systems and controls (including IT security controls) covering adequacy, access, retention and security.
4.6.14.6 Notification of changes and events
Establish a change-notification process covering all listed core-information categories, submitted to DFSA with reasonable advance notice.
4.6.24.6 Notification of changes and events
Establish an immediate-notification escalation process for the listed regulatory-impact events.
4.6.34.6 Notification of changes and events
Establish an immediate-notification process for actions/investigations by other regulators concerning the firm or its Audit Principals.
4.7.14.7 Communication with the DFSA
Ensure all DFSA correspondence, submissions and communications are in English (translated where necessary).
4.8.14.8 Annual information return
Prepare and submit the Annual Information Return by the 31 January deadline each year.
4.10.1(a)4.10 Disclosure of regulatory status
Implement a review control over marketing/communication materials to prevent misrepresentation of regulatory status.
4.10.1(b)4.10 Disclosure of regulatory status
Implement a control requiring DFSA written permission before any use/reproduction of the DFSA logo, and compliance with any conditions attached.
4.11.2(1)4.11 Whistleblowing requirements
Design and implement a whistleblowing policy covering reporting channels, assessment and escalation procedures.
4.11.2(2)4.11 Whistleblowing requirements
Ensure the whistleblowing policy is documented in writing and formally approved.
4.11.2(3)4.11 Whistleblowing requirements
Conduct periodic reviews of the whistleblowing policy and update as necessary.
4.11.34.11 Whistleblowing requirements
Maintain a whistleblowing report register documenting each report, assessment steps, and outcome.
4.12.14.12 Cyber Risk Management
Implement a cyber risk management framework equivalent to that required of Authorised Persons under GEN 5.5.
4.13.24.13 Transparency Report
Prepare and publish the annual transparency report within the 4-month deadline.
4.13.34.13 Transparency Report
Compile all mandated content elements into the transparency report, applying the Rule 4.13.4 relief where equivalent disclosures exist elsewhere.
5.2.15.2 Consent to appointment as an Auditor
Screen each audit engagement/prospective engagement for independence conflicts arising from provision of the prescribed non-audit services, and decline/cease the engagement if a conflict exists.
5.2.2(1)5.2 Consent to appointment as an Auditor
Track Audit Principal tenure on each Public Listed Company engagement and enforce rotation before the maximum permitted period is exceeded.
5.3.1(1)5.3 Resignation of Auditor
Notify the DFSA in writing upon resignation for unaddressed significant concerns.
5.3.1(2)5.3 Resignation of Auditor
Ensure the resignation notification contains all required content elements (client details, concerns, failure to address).
6.2.16.2 Conduct of audits and contents of audit reports
Map each engagement to its correct reporting standard/appendix and ensure the audit is conducted and the report prepared accordingly.
6.2.2(1)6.2 Conduct of audits and contents of audit reports
Implement a report-issuance control requiring the responsible Audit Principal/individual to be named on every audit report.
A1.1.1(a)-(d)APP1 - Regulatory Returns Auditor's Report
Prepare and evidence the reconciliation and financial-resources-sufficiency opinions required for the Regulatory Returns Auditor's Report.
A1.1.1(e)-(f)APP1 - Regulatory Returns Auditor's Report
Verify and opine on Capital Resources calculation methodology and continuous adequacy against the Capital Requirement.
A1.1.1(g)-(h)APP1 - Regulatory Returns Auditor's Report
Verify and opine on the proper preparation of regulatory returns and maintenance of proper Accounting Records.
A1.1.1(i)-(l)APP1 - Regulatory Returns Auditor's Report
Verify and opine on category-specific capital requirement calculations applicable to the firm.
A1.1.1(m)APP1 - Regulatory Returns Auditor's Report
Verify and opine on continuous maintenance of the required liquid assets threshold.
A1.1.2(a)APP1 - Regulatory Returns Auditor's Report
Perform and evidence reconciliation of Branch regulatory returns to the Branch trial balance.
A1.1.2(b)APP1 - Regulatory Returns Auditor's Report
Verify and opine on proper preparation of Branch regulatory returns and Accounting Records.
A2.1.1(a)APP2 - Client Money Auditor's Report
Verify and state the Client Money balance held/controlled at the relevant reporting date.
A2.1.1(b)APP2 - Client Money Auditor's Report
Assess and opine on the firm's Client Money systems, controls and compliance throughout the financial year.
A2.1.1(c)APP2 - Client Money Auditor's Report
Document confirmation that all necessary information/explanations were obtained from the client.
A3.1.1(a)APP3 - Insurance Monies Auditor's Report
Verify and state the Insurance Monies balance at the relevant reporting date.
A3.1.1(b)(i)-(iv),(vii)APP3 - Insurance Monies Auditor's Report
Assess and opine on the firm's Insurance Monies systems, controls and compliance throughout the year.
A3.1.1(b)(v)APP3 - Insurance Monies Auditor's Report
Verify and opine on the proper preparation of form B510.
A3.1.1(b)(vi)APP3 - Insurance Monies Auditor's Report
Document confirmation that all necessary information/explanations were obtained.
A4.1.1(a)APP4 - Safe Custody Investment Auditor's Report
Verify and state the aggregate value of Client Investments held/controlled/custodied at the relevant date.
A4.1.1(b)APP4 - Safe Custody Investment Auditor's Report
Assess and opine on the firm's Safe Custody Investments systems, controls and compliance throughout the year.
A4.1.1(c)APP4 - Safe Custody Investment Auditor's Report
Document confirmation that all necessary information/explanations were obtained.
A5.1.1(a)APP5 - Safe Custody Crypto Token Auditor's Report
Verify and state the aggregate value of Client Crypto Tokens held/controlled/custodied at the relevant date.
A5.1.1(b)(i)-(iii),(v)APP5 - Safe Custody Crypto Token Auditor's Report
Assess and opine on the firm's Safe Custody Crypto Token systems, controls and compliance throughout the year.
A5.1.1(b)(iv)APP5 - Safe Custody Crypto Token Auditor's Report
Assess and opine on the effective operation of Crypto Token storage security policies/procedures.
A5.1.1(c)APP5 - Safe Custody Crypto Token Auditor's Report
Document confirmation that all necessary information/explanations were obtained.
A6.1.1(a)-(b)APP6 - Fund Auditor's Report
Perform and document the audit opinion on proper preparation and true-and-fair view of the Fund's financial statements.
A6.1.1(c)APP6 - Fund Auditor's Report
Assess and report on accounting records adequacy and agreement with the financial statements.
A6.1.1(d)APP6 - Fund Auditor's Report
Document confirmation that all necessary information/explanations were obtained.
A6.1.1(e)APP6 - Fund Auditor's Report
Perform a consistency check between the directors'/Fund Manager's report and the audited financial statements.
A6.1.1(f)APP6 - Fund Auditor's Report
Identify and incorporate any additional legally/Rule-required matters or opinions into the Fund Auditor's Report.
A7.1.1APP7 - Public Listed Company Auditor's Report
Perform and document the audit opinion on proper preparation of the PLC's financial statements per MKT Rules.
A8.1.1(a)APP8 - Money Services Auditor's Report
Document the nature/scope of Money/Account Information/Payment Initiation Services provided in the period.
A8.1.1(b)APP8 - Money Services Auditor's Report
Verify and state the Client Money balance associated with Money Services activities.
A8.1.1(c)APP8 - Money Services Auditor's Report
Compile and verify the required Stored Value and Payment Account/transaction accounting information.
A8.1.1(d)APP8 - Money Services Auditor's Report
Assess and opine on the firm's compliance with Money Services requirements/conditions over the previous 12 months.
A8.1.1(e)APP8 - Money Services Auditor's Report
Engage a qualified security specialist to assess and opine on the firm's security measures for the specified areas.
A8.1.1(f)APP8 - Money Services Auditor's Report
Assess and opine on the firm's compliance with applicable IT systems/security/authentication standards.
A8.1.1(g)APP8 - Money Services Auditor's Report
Assess and opine on the firm's implementation of PIB chapter 6 technical standards.
DFSA AUD's 117 indexed articles break down by obligation type as follows.
Senior Management / Governing Body — 63 articles
Compliance — 38 articles
HR / Training — 7 articles
Finance — 4 articles
Operations — 3 articles
IT / Technology — 2 articles
DFSA AUD spans the following regulatory topics, as tagged by Lexara.
audit
registered auditor
external audit
dfsa
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What is DFSA Auditor Module (AUD)?
DFSA Auditor Module (AUD) is issued by the Dubai Financial Services Authority and has applied since 1 January 2023. It has 117 articles across 14 chapters.
What does DFSA AUD cover?
It is organised into: 2 - Registration; 2A - Appointment of a Senior Officer; 3 - Suspension and Withdrawal of Registration; 4 - General Obligations; 5 - Appointment and Resignation of Auditor; 6 - Conduct of Audits and Preparation of Audit Reports; APP1 - Regulatory Returns Auditor's Report; APP2 - Client Money Auditor's Report; APP3 - Insurance Monies Auditor's Report; APP4 - Safe Custody Investment Auditor's Report; APP5 - Safe Custody Crypto Token Auditor's Report; APP6 - Fund Auditor's Report; and 2 more.
Who issues DFSA AUD?
The Dubai Financial Services Authority. Always check the authority's official publication for the binding text.
When was DFSA AUD last amended?
Our records show it was last amended on 1 January 2025.
Can I search DFSA AUD and ask questions about it?
Yes. Lexara searches the full text of all 117 articles and answers plain-English questions with a citation to the exact article.
Leave your details and a compliance adviser who works with DFSA AUD will call you back. There's no charge to ask.
Arakan Lexara Weekly
Key developments and what they mean, what firms are asked to do, and the deadlines coming up — from the DFSA, FSRA, VARA, CBUAE, FTA and more. Read the latest