internal audit requirements for SMCR firms

any of the following requirements:

(a) SYSC 3 (Systems and controls) insofar as it relates to internal audit;

(b) SYSC 6.2 (Internal audit);

(c) SYSC 6.2.1R; or

(d) [deleted]

(e) article 62 of the AIFMD level 2 regulation (Permanent internal audit function).