Legislative Decree No. (15) of 2021 With respect to External Auditor
This law regulates the auditing profession, defining the conditions for practicing it and the procedures for registration in the Register of Auditors. It also outlines the powers and duties of auditors
This law regulates the auditing profession, defining the conditions for practicing it and the procedures for registration in the Register of Auditors. It also outlines the powers and duties of auditors, such as adherence to international auditing standards, independence, confidentiality, and avoidance of conflicts of interest. Furthermore, it stipulates disciplinary penalties and criminal sanctions for violations such as providing false information, disclosing client secrets, or practicing the profession without a license.
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