On the 23rd December 2009 the JFSC issued a Guidance Note on certain aspects of the Accounts Orders for: TCB, IB, FSB and GIMB.

This guidance note aims to provide guidance to both registered persons and their auditors in respect of the registered person’s annual declaration and the auditor’s report on that declaration.

This guidance note does not address the obligation placed on auditors, accountants and others to communicate with the Commission in circumstances as set out in Article 10 of the GIMB Accounts and Solvency Order, Article 11 of the FSB Accounts Order and Article 15 of the TCB – IB Accounts Order.