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Laws

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02 Aug, 2021
Law No : 15
Gazette No : 3544
Law Status : Valid

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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Content last updated: 15 Apr, 2026

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