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).