Trading and Settlement Code Market Audit 2019 Agreed Upon Procedures Information Paper

28 November 2019

 

 Trading and Settlement Code Market Audit 2019 Agreed Upon Procedures

The SEM Committee is today publishing an Information Paper on the Agreed Upon Procedures for the 2019 Trading and Settlement Code Market Audit. 

In September (following a consultation) the SEM Committee published a Decision Paper on the Terms of Refence for the Market Audit 2019 (SEM-19-051). This paper outlined the reporting approach that will be implemented in the 2019 Market Audit, namely ISRS4400 Agreed Upon Procedures.

Reporting under ISRS4400 Agreed Upon Procedures requires the development of a specific list of Agreed Upon Procedures to audit. The SEM Committee has worked with the Auditors to develop a specific list of Agreed Upon Procedures that form the basis of the Trading and Settlement Code Market Audit.

The document can be found here