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internal audit requirements for SMCR firms

    163any of the following requirements:

    (a) SYSC 3 (Systems and controls) insofar as it relates to internal audit;

    (b) SYSC 6.2 (Internal audit);

    (c) article 24 of the MiFID Org Regulation (Internal audit); 168

    (d) article 24 of the MiFID Org Regulation (Internal audit) (as applied in accordance with SYSC 1 Annex 1 2.8AR, SYSC 1 Annex 1 3.2-AR, SYSC 1 Annex 1 3.2-BR, SYSC 1 Annex 1 3.2CR and SYSC 1 Annex 1 3.3R); or168

    168(e) article 62 of the AIFMD level 2 regulation (Permanent internal audit function).