APPLICATION FORMS AND NOTICES (AFN) – AUD 7
(For DFSA use only)
Form AUD 7
Annual Information Return
Name of Registered Auditor
DFSA Registration/Reference
Number
Period Covered
1 January
to 31 December
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AFN/AUD7/VER1/02-16
APPLICATION FORMS AND NOTICES (AFN) – AUD 7
Purpose of this form
This form must be submitted by all Registered Auditors on an annual basis. The Information is
requested pursuant to AUD Rule 4.8.1.
The DFSA may request additional information. If this is necessary, the DFSA will contact the
nominated contact identified in section 2.
Contents
Section
Title
1
Declaration
2
Registered Auditor Details
3
Audit Principals
4
Audit Client Base
5
Professional Indemnity Insurance
6
Peer Reviews / External Reviews
7
Registration / Accreditation with other Regulators
8
Disciplinary / Legal Actions / Complaints
9
Continued Professional Development (CPD)
10
Adequacy of Systems, Procedures and Controls
11
Resignation and Removals
12
New Appointments
13
Any other matters
14
Attachments
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Notes for completing this form

Defined terms are identified throughout this form by the capitalization of the initial letter of a word
or phrase and are defined in the Glossary Module (GLO) of the DFSA’s Rulebook.

The Period covered by this form is the previous calendar year.

All sections of the form must be completed.

Questions must be answered fully and the use of abbreviations or acronyms should be avoided or
defined.

Do not leave any questions blank. If a question is not applicable this should be indicated in the
response section.

Answers must be typed in the space provided. Use additional sheets, if required

Please ensure any supporting documentation is clearly labelled and securely attached.

Once completed, this form should be submitted along with Exhibit A (in MS Word and Excel format
only) to [email protected] no later than 31 January each year.

Registered Auditors are advised to retain a copy of this form and all relevant attachments for their
records.
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1.
DECLARATION
1.1
I declare that, to the best of my knowledge and belief, having made due enquiry, the
information given in this form is complete and correct. I understand that it is an offence under
Article 66 of the Regulatory Law 2004 to provide to the DFSA any information which is false,
misleading or deceptive or to conceal information where the concealment of such information
is likely to mislead or deceive the DFSA.
1.2
I confirm that I have the authority to complete this form, to declare as specified above and sign
this form for, or on behalf of, the Registered Auditor. I also confirm that I have the authority to
give the consent specified above.
1.3
For the purposes of complying with DIFC Data Protection Law 2007, I understand that any
Personal Data provided to the DFSA will be used to discharge its regulatory functions under
the Regulatory Law 2004 and other relevant legislation and may be disclosed to third parties
for those purposes.
Signature of Managing
Partner
Date
Name of Managing
Partner
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2.
REGISTERED AUDITOR DETAILS
2.1
Legal name of the Registered
Auditor
2.2
Details of ownership of the
Registered Auditor
(if insufficient space please
attach additional sheets)
2.3
Address
2.4
Telephone number
2.5
Fax number
2.6
Website address
2.7
Managing Partner
Shareholder Name
% Holding
Correspondence address
(if different from 2.3 above)
Telephone number
Fax number
E-mail address
2.8
Registered Auditor’s contact
person (if different from 2.7
above)
Position/title
Correspondence address
(if different from 2.3 above)
Telephone number
Fax number
E-mail address
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2.9
Money Laundering Reporting
Officer
Position/title
Correspondence address
(if different from 2.3 above)
Telephone number:
E-mail address
2.10
Date of last Annual AML Return
2.11
Number of employees
2.12
Registered Auditor’s financial
year-end
3.
AUDIT PRINCIPALS
3.1
Please provide the names of all Audit Principals, details of their current membership of a
Recognised Professional Body along with confirmation of their fitness and propriety in
accordance with AUD Rules.
S. No
Name of Audit Principal
Membership of
Recognised Professional
Body
Fitness and Propriety
Confirmation
Yes
No
1
2
3
4
5
6
7
8
9
10
If No, Please provide details
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4.
AUDIT CLIENT BASE
4.1
Please provide the details of all DFSA regulated audit clients. This should be provided by
filling the attach exhibits (excel sheets):


For each class of regulated clients, there is a separate exhibit.
o
Exhibit A: Authorised Firms (Domestic)
o
Exhibit B: Authorised Firms (Branches)
o
Exhibit C: Authorised Market Institutions
o
Exhibit D: Public Listed Companies
o
Exhibit E: Domestic Funds
Only provide details for the Audit Reports signed in the Period covered by this form.
5.
PROFESSIONAL INDEMNITY INSURANCE
5.1
Please provide the details of Professional Indemnity Insurance along with a copy of the cover.
Professional Indemnity Insurance
Insurer
Period of Insurance
(including end date)
Limit of Indemnity
(Aggregate) – US$
Limit of Indemnity (Per
Claim) – US$
Deductibles – US$
Territorial Limits
Law / Jurisdiction
5.2
Have any claims (including against the PII) been made against the Registered Auditor or any
Audit Principal during the Period covered by this form concerning the provision of auditing or
accounting services?
Yes
No
If Yes, Please provide details
Date
Claimed By
Amount US$
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Current Status
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6.
PEER REVIEWS / EXTERNAL REVIEWS
6.1
During the Period covered by this form, have any peer reviews / external reviews been
conducted of the Registered Auditor? If yes, please provide the copy of the peer review report.
Yes
No
If Yes, Please provide details
Date of Review
Conducted By
Key Findings
7.
REGISTRATION / ACCREDITATION WITH OTHER REGULATORS
7.1
Is the Registered Auditor registered / accredited with other Regulators in any jurisdiction?
Yes
No
If Yes, Please provide details
Date of
Registration /
Accreditation
7.2
Jurisdiction
Regulator
Purpose of registration /
accreditation
Have any of the above mentioned Regulators visited the Registered Auditor, or contacted it for
any information, during the Period covered by this form?
Yes
No
If Yes, Please provide details
Regulator
Date of the visit /
contact
Details
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8.
DISCIPLINARY / LEGAL ACTIONS / COMPLAINTS
8.1
Has any disciplinary / legal action been taken or complaints received against the Registered
Auditor or any Audit Principal during the Period covered by this form?
Yes
No
If Yes, Please provide details
Date of
action /
complaint
Description
Against
By
Resolution
9.
CONTINUING PROFESSIONAL DEVELOPMENT (CPD)
9.1
Please provide details of CPD (related to audit and financial reporting only) undertaken by
each Audit Principal during the Period covered by this form. (Please insert more sheets if
required)
CPD – Principal 1 :
Course Name
Date
Place
CPD
Hours
Conducted By
Date
Place
CPD
Hours
Conducted By
CPD – Principal 2 :
Course Name
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CPD – Principal 3 :
Course Name
Date
Place
CPD
Hours
Conducted By
Date
Place
CPD
Hours
Conducted By
Date
Place
CPD
Hours
Conducted By
Date
Place
CPD
Hours
Conducted By
CPD – Principal 4 :
Course Name
CPD – Principal 5 :
Course Name
CPD – Principal 6 :
Course Name
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CPD – Principal 7 :
Course Name
Date
Place
CPD
Hours
Conducted By
Date
Place
CPD
Hours
Conducted By
Date
Place
CPD
Hours
Conducted By
Date
Place
CPD
Hours
Conducted By
CPD – Principal 8 :
Course Name
CPD – Principal 9 :
Course Name
CPD – Principal 10 :
Course Name
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10.
ADEQUACY OF SYSTEMS, PROCEDURES AND CONTROLS
10.1
Please confirm if the Registered Auditor has adequate systems, procedures and controls to
ensure due compliance with:
Compliance Confirmation
Description
Yes
No
The International Standards on Auditing
The International Standards on Quality Control
The Code of Ethics for Professional Accountants
If No, Please provide details
11.
RESIGNATIONS AND REMOVALS
11.1
Please provide a list of all DFSA regulated entities that you either resigned from or were
removed from during the Period covered by this form.
List of all DFSA regulated entities that you either resigned from or were removed
Authorised Firm / Domestic
Fund / Public Listed Company
Reason for resigning or being
removed
Notice under Article
102(4)(b) issued?
Yes
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12.
NEW APPOINTMENTS
12.1
Please provide a list of all DFSA regulated entities for which you were appointed during the
Period covered by this form but no Audit Report was issued.
List of all DFSA regulated entities for which you were appointed during the Period covered by
this form but no Audit Report was issued.
Authorised Firm / Domestic Fund / Public
Listed Company
Audit Principal
13.
ANY OTHER MATTERS
13.1
Are there any other matters that you wish to raise with the DFSA?
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14.
ATTACHMENTS
Section
Document
2.2
Certificate of
Agreement
5.1
Attached?
Incorporation/Company
Registration/Partnership
Y
N/A
Professional Indemnity Insurance Certificate or Cover Note
Y
N/A
6.1
Copy of Peer Review / External Review findings
Y
N/A
4.1
Exhibit A – Authorised Firms (Domestic)
Y
N/A
4.1
Exhibit B – Authorised Firms (Branches)
Y
N/A
4.1
Exhibit C – Authorised Market Institutions
Y
N/A
4.1
Exhibit D – Public Listed Companies
Y
N/A
4.1
Exhibit E – Domestic Funds
Y
N/A
Other
Please list
Y
Other
Please list
Y
Other
Please list
Y
Other
Please list
Y
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Exhibit A – Authorised Firms (Domestic)
Audit Reports issued under AUD 6.2.1
Authorised
Firm Name
Authorised
Firm's Year
End
Risk
Rating
Engagement
Partner
Engagemen
t Manager
EQCR (if
any)
Financial
Statements
Auditor's
Report Date
A
B
C
D
E
F
G
Guidance
A - Authorised Firms Name
B - Authorised Firm's Year End
C - Risk Rating
D - Engagement Partner
E - Engagement Manager
F - EQCR
G - Audit Report Date
H - PIB Reconciliation Report Date
I - Client Money Report Date
J - Insurance Money Report Date
K - Safe Custody Report Date
L - Description of any Non Audit Services
Regulator
y Return
Auditor's
Report
Date
H
Client
Money
Auditor's
Report
Date
I
Insurance
Money
Auditor's
Report
Date
J
Safe
Custody
Auditor's
Report Date
K
Description of any
Non-Audit Services
L
Only name appearing on the DFSA's Public Register should be written. You can access Public Register at
http://www.dfsa.ae/PublicReqister/Default.aspx
This is the Authorised Firm's year end for which the Audit Report is issued.
This is the internal risk rating which you have assigned to the Authorised Firm for the purpose of audit.
Name of the Engagement Partner. Please note that the Engagement Partner should be a Registered Audit Principal with
the DFSA
Name of the Engagement Manager who is in charge of the audit.
Name of the person who carried out Engagement Quality Control Review (If any).
This is the date on which the Audit Report was signed.
This is the date on which the Report under AUD 6.2.1 was signed.
This is the date on which the Report under AUD 6.2.1 was signed (if applicable).
This is the date on which the Report under AUD 6.2.1 was signed (if applicable).
This is the date on which the Report under AUD 6.2.1 was signed (if applicable).
List all non-audit services you provide to an assurance client. This will include (but not limited to) compliance, internal audit,
book keeping, payroll etc.
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APPLICATION FORMS AND NOTICES (AFN) – AUD 7
Engagement Hours
Fee (US$)
Partner
Manager
Other
staff
EQCR (if
applicable)
Total
hours
M
N
O
P
Q=
M+N+O+P
Guidance
M - Engagement Hours (Partner)
N - Engagement Hours (Manager)
O - Engagement Hours (Other staff)
P - Engagement Hours (EQCR)
Q - Engagement Hours (Total)
R - Fee (Financial Statements Auditor's Report)
S - Fee (Regulatory Return Auditor's Report)
T - Fee (Client Money Auditor's Report)
U - Fee (Insurance Money Auditor's Report)
V - Fee (Safe Custody Auditor's Report)
W - Fee (Non-Audit Services)
X - Fee (Total)
Y - Receivable as at last 31 December (USD)
Z- Audit Client Since (date)
Financial
Statements
Auditor's
Report
Regulatory
Return
Auditor's
Report
Client
Money
Auditor's
Report
Insurance
Money
Auditor's
Report
Safe
Custody
Auditor's
Report
NonAudit
Services
Total
R
S
T
U
V
W
X=R+S+T+U+V+W
Receivable
as at last 31
December
(US$)
Audit
Client
Since
(date)
Y
Z
Time spent by the Engagement Partner.
Time spent by the Engagement Manager.
Time spent by the team members (excluding Engagement Partner, Manager and EQCR).
Time spent by EQCR (if applicable).
Total time spent by all members of the team (including Engagement Partner, Manager and EQCR).
Financial Statements Auditor's Report Fee in US$.
Regulatory Return Auditor's Report Fee in US$ (if separately charged from the Financial Statements Auditor's Report).
Client Money Auditor's Report Fee in US$ (if separately charged from the Audit).
Insurance Money Auditor's Report Fee in US$ (if separately charged from the Audit).
Safe Custody Auditor's Report Fee in US$ (if separately charged from the Audit).
Non-Audit Services Fee in US$
Total of the entire fee charged.
Amount of receivable outstanding from the total fee as at 31 December last year.
This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this
Authorised Firm.
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Exhibit B – Authorised Firms (Branches)
Audit Reports issued under AUD 6.2.1
Authorised
Firm Name
Authorised
Firm's Year
End
Risk
Rating
Engagement
Partner
Engagemen
t Manager
EQCR (if
any)
Financial
Statements
Auditor's
Report Date
A
B
C
D
E
F
G
Guidance
A - Authorised Firms Name
B - Authorised Firm's Year End
C - Risk Rating
D - Engagement Partner
E - Engagement Manager
F - EQCR
G - Audit Report Date
H - PIB Reconciliation Report Date
I - Client Money Report Date
J - Insurance Money Report Date
K - Safe Custody Report Date
L - Description of any Non Audit Services
Regulator
y Return
Auditor's
Report
Date
H
Client
Money
Auditor's
Report
Date
I
Insurance
Money
Auditor's
Report
Date
J
Safe
Custody
Auditor's
Report Date
K
Description of any
Non-Audit Services
L
Only name appearing on the DFSA's Public Register should be written. You can access Public Register at
http://www.dfsa.ae/PublicReqister/Default.aspx
This is the Authorised Firm's year end for which the Audit Report is issued.
This is the internal risk rating which you have assigned to the Authorised Firm for the purpose of audit.
Name of the Engagement Partner.
Name of the Engagement Manager who is in charge of the audit.
Name of the person who carried out Engagement Quality Control Review (If any).
This is the date on which the Audit Report was signed.
This is the date on which the Report under AUD 6.2.1 was signed.
This is the date on which the Report under AUD 6.2.1 was signed (if applicable).
This is the date on which the Report under AUD 6.2.1 was signed (if applicable).
This is the date on which the Report under AUD 6.2.1 was signed (if applicable).
List all non-audit services you provide to an assurance client. This will include (but not limited to) compliance, internal audit,
book keeping, payroll etc.
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APPLICATION FORMS AND NOTICES (AFN) – AUD 7
Engagement Hours
Partner
Manager
Other
staff
M
N
O
Fee (US$)
EQCR (if
applicable)
Total
hours
P
Q=
M+N+O+P
Guidance
M - Engagement Hours (Partner)
N - Engagement Hours (Manager)
O - Engagement Hours (Other staff)
P - Engagement Hours (EQCR)
Q - Engagement Hours (Total)
R - Fee (Financial Statements Auditor's Report)
S - Fee (Regulatory Return Auditor's Report)
T - Fee (Client Money Auditor's Report)
U - Fee (Insurance Money Auditor's Report)
V - Fee (Safe Custody Auditor's Report)
W - Fee (Non-Audit Services)
X - Fee (Total)
Y - Receivable as at last 31 December (USD)
Z - Audit Client Since (date)
Financial
Statements
Auditor's
Report
Regulatory
Return
Auditor's
Report
Client
Money
Auditor's
Report
Insurance
Money
Auditor's
Report
Safe
Custody
Auditor's
Report
NonAudit
Services
Total
R
S
T
U
V
W
X=R+S+T+U+V+W
Receivable
as at last 31
December
(US$)
Audit
Client
Since
(date)
Y
Z
Time spent by the Engagement Partner.
Time spent by the Engagement Manager.
Time spent by the team members (excluding Engagement Partner, Manager and EQCR).
Time spent by EQCR (if applicable).
Total time spent by all members of the team (including Engagement Partner, Manager and EQCR).
Financial Statements Auditor's Report Fee in US$.
Regulatory Return Auditor's Report Fee in US$ (if separately charged from the Financial Statements Auditor's Report).
Client Money Auditor's Report Fee in US$ (if separately charged from the Audit).
Insurance Money Auditor's Report Fee in US$ (if separately charged from the Audit).
Safe Custody Auditor's Report Fee in US$ (if separately charged from the Audit).
Non-Audit Services Fee in US$
Total of the entire fee charged.
Amount of receivable outstanding from the total fee as at 31 December last year.
This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this
Authorised Firm.
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Exhibit C – Authorised Market Institutions
Authorised Market Institution
Name
Authorised
Market
Institution's
Year End
Risk
Rating
Engagement
Partner
Engagement
Manager
EQCR (if any)
Audit Report
Date
Description of any Non-Audit Services
A
B
C
D
E
F
G
H
Guidance
A - Authorised Market Institution Name
B - Authorised Market Institution's Year End
C - Risk Rating
D - Engagement Partner
E - Engagement Manager
F - EQCR
G - Audit Report Date
H - Description of any Non-Audit Services
Only name appearing on the DFSA's Public Register should be written. You can access Public Register at
http://www.dfsa.ae/PublicReqister/Default.aspx
This is the Authorised Market Institution's year end for which you have been appointed as an external auditor.
This is the internal risk rating which you assigned to the Authorised Market Institution for the purpose of audit.
Name of the Engagement Partner. Please note that the Engagement Partner should be a Registered Audit Principal with the
DFSA.
Name of the Engagement Manager who is in charge of the audit.
Name of the person who carried out Engagement Quality Control Review (If any).
This is the date on which the Audit Report was signed.
List all non-audit services you provide to an assurance client. This will include (but not limited to) compliance, internal audit,
book keeping, payroll etc.
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APPLICATION FORMS AND NOTICES (AFN) – AUD 7
Engagement Hours
Fee (US$)
Partner
Manager
Other
staff
EQCR (if
applicable)
Total hours
Audit
Non-Audit
Services
Total
I
J
K
L
M = I+J+K+L
N
O
P=N+O
Guidance
I - Engagement Hours (Partner)
J - Engagement Hours (Manager)
K - Engagement Hours (Other staff)
L - Engagement Hours (EQCR)
M - Engagement Hours (Total)
N - Fee (Audit)
O - Fee (Non Audit Services)
P - Fee (Total)
Q - Receivable as at last 31 December (USD)
R - Audit Client Since (date)
Receivable as at last 31
December (US$)
Audit Client Since
(date)
Q
R
Time spent by the Engagement Partner.
Time spent by the Engagement Manager.
Time spent by the team members (excluding Engagement Partner, Manager and EQCR).
Time spent by EQCR (if applicable).
Total time spent by all members of the team (including Engagement Partner, Manager and EQCR).
Audit fee in US$.
Non-audit services Fee in US$.
Total of the entire fee charged.
Amount of receivable outstanding from the total fee as at 31 December last year.
This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this Authorised
Market Institution.
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Exhibit D – Public Listed Companies
Public Listed Company Name
Public Listed
Company's
Year End
Risk Rating
Engagement
Partner
Engagement
Manager
EQCR (if
any)
Audit Report
Date
Description of any Non-Audit Services
A
B
C
D
E
F
G
H
Guidance
A - Public Listed Company Name
B - Public Listed Company's Year End
C - Risk Rating
D - Engagement Partner
E - Engagement Manager
F - EQCR
G - Audit Report Date
H - Description of any Non Audit Services
Legal name of the Public Listed Company.
This is the Public Listed Company's year-end for which you have been appointed as an external auditor.
This is the internal risk rating which you assigned to the Public Listed Company for the purpose of audit.
Name of the Engagement Partner. Please note that the Engagement Partner should be a Registered Audit Principal with the
DFSA.
Name of the Engagement Manager who is in charge of the audit.
Name of the person who carried out Engagement Quality Control Review (If any).
This is the date on which the Audit Report was signed.
List all non-audit services you provide to an assurance client. This will include (but not limited to) compliance, internal audit,
book keeping, payroll etc.
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APPLICATION FORMS AND NOTICES (AFN) – AUD 7
Engagement Hours
Fee (US$)
Partner
Manager
Other
staff
EQCR (if
applicable)
Total hours
Audit
Non-Audit
Services
Total
I
J
K
L
M = I+J+K+L
N
O
P=N+O
Guidance
I - Engagement Hours (Partner)
J - Engagement Hours (Manager)
K - Engagement Hours (Other staff)
L - Engagement Hours (EQCR)
M - Engagement Hours (Total)
N - Fee (Audit)
O - Fee (Non-Audit Services)
P - Fee (Total)
Q - Receivable as at last 31 December (USD)
R - Audit Client Since (date)
Receivable as at
last 31 December
(US$)
Audit Client Since (date)
Q
R
Time spent by the Engagement Partner.
Time spent by the Engagement Manager.
Time spent by the team members (excluding Engagement Partner, Manager and EQCR).
Time spent by EQCR (if applicable).
Total time spent by all members of the team (including Engagement Partner, Manager and EQCR).
Audit fee in US$.
Non-audit services fee in US$.
Total of the entire fee charged.
Amount of receivable outstanding from the total fee as at 31 December last year.
This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this Public
Listed Company.
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Exhibit E – Domestic Funds
Domestic Fund Name
Domestic Fund's
Year End
Risk Rating
Engagement
Partner
Engagement
Manager
EQCR (if
any)
Audit Report
Date
Description of any Non-Audit Services
A
B
C
D
E
F
G
H
Guidance
A - Domestic Fund Name
B - Domestic Fund's Year End
C - Risk Rating
D - Engagement Partner
E - Engagement Manager
F – EQCR
G - Audit Report Date
H - Description of any Non Audit Services
Legal name of the Domestic Fund.
This is the Domestic Funds’ year-end for which you have been appointed as an external auditor.
This is the internal risk rating which you assigned to the Domestic Fund for the purpose of audit.
Name of the Engagement Partner. Please note that the Engagement Partner should be a Registered Audit Principal with the
DFSA.
Name of the Engagement Manager who is in charge of the audit.
Name of the person who carried out Engagement Quality Control Review (If any).
This is the date on which the Audit Report was signed.
List all non-audit services you provide to an assurance client. This will include (but not limited to) compliance, internal audit,
book keeping, payroll etc.
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APPLICATION FORMS AND NOTICES (AFN) – AUD 7
Engagement Hours
Fee (US$)
Partner
Manager
Other
staff
EQCR (if
applicable)
Total hours
Audit
Non-Audit
Services
Total
I
J
K
L
M = I+J+K+L
N
O
P=N+O
Guidance
I - Engagement Hours (Partner)
J - Engagement Hours (Manager)
K - Engagement Hours (Other staff)
L - Engagement Hours (EQCR)
M - Engagement Hours (Total)
N - Fee (Audit)
O - Fee (Non-Audit Services)
P - Fee (Total)
Q - Receivable as at last 31 December (USD)
R - Audit Client Since (date)
Receivable as at
last 31 December
(US$)
Audit Client Since (date)
Q
R
Time spent by the Engagement Partner.
Time spent by the Engagement Manager.
Time spent by the team members (excluding Engagement Partner, Manager and EQCR).
Time spent by EQCR (if applicable).
Total time spent by all members of the team (including Engagement Partner, Manager and EQCR).
Audit fee in US$.
Non-audit services fee in US$.
Total of the entire fee charged.
Amount of receivable outstanding from the total fee as at 31 December last year.
This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this Domestic
Fund.
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