المادة 76(a): Audit Requirements

a. The fund manager must appoint an auditor prior to the establishment of a public fund. The auditor of the public fund must be registered with the Authority in accordance with the Rules for Registering Auditors of Entities Subject to the Authority's Supervision and must be independent from the fund manager according to the independence standard stated in the Law of the Profession of Accounting and Auditing and its Implementing Regulations.