Related provisions for SUP 3.10.9A
1 - 2 of 2 items.
Client assets reportWhether in the auditor's opinion(1) the firm has maintained systems adequate to enable it to comply with the custody rules (except CASS 6.7)13, the collateral rules,5 the client money rules3 (except CASS 5.2)13, the debt management client money rules9, the claims management client money rules14 and the mandate rules5 throughout the period ;53531(2)the firm was in compliance with the custody rules (except CASS 6.7)13, the collateral rules,5 the client money
(1) 5The FCA expects that the list of breaches will include every breach of a rule in CASS insofar as that rule is within the scope of the client assets report and is identified in the course of the auditor’s review of the period covered by the report, whether identified by the auditor or disclosed to it by the firm, or by any third party.(2) 5For the purpose of determining whether to qualify its opinion or express an adverse opinion, the FCA would expect an auditor to exercise