All approved Audit Firms, sole practioners and other audit partnerships are required to operate from within Gibraltar and have some form of physical presence. Therefore, there at least needs to be an office that the FSC can visit in order to carry out their regulatory duties.

All Statutory Auditors who wish to conduct statutory audits in Gibraltar are required to apply directly to the FSC. The applicant will be required to submit an Individual Questionnaire. The applicant will be required to pay the application fee and annual fee as stipulated under the Financial Services (Auditors Fees) Regulations 2012.

All Statutory Auditors approved in an EEA Member State who wish to conduct statutory audits in Gibraltar are required to apply directly to the FSC. The applicant will be required to submit an Individual Questionnaire. The applicant will be required to pay the application fee and annual fee as stipulated under the Financial Services (Auditors Fees) Regulations 2012.
On submission of the above, applicants will be contacted directly and a date and time arranged to complete an aptitude test. The test will be administered in Gibraltar by the FSC and will test the adequate knowledge of the laws and regulations of Gibraltar in so far as relevant to statutory audits.

All Audit Firms who wish to conduct statutory audits in Gibraltar are required to apply directly to the FSC. The FSC has introduced a streamlined application process for all types of applications for authorisations under any one or more of the Supervisory Acts including the use of universal application forms. Further details regarding the process can be viewed here. The applicant will be required to pay the application fee and annual fee as stipulated under the Financial Services (Auditors Fees) Regulations 2012.