Article 91(b): Financial Statement Auditing Requirements
As published by the Capital Market Authority and read from the source by the regulation watch; reproduced verbatim, with attribution and a link to the source.
b. The auditor must be registered with the Authority in accordance with the Rules for Registering Auditors of Entities Subject to the Authority's Supervision and shall be an independent auditor according to criterion of the independence defined in the Law of the Profession of Accounting and Auditing and its implementing regulations.
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History
Each time the regulation watch read the source and found these words changed, the earlier text was kept. Removed words are struck through, added words underlined.
No amendment has been seen since the platform first read these words on 2026-09-14.
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Source
The text is the Authority's, reproduced with attribution. The link opens the published document.
- Published at
- CMA — Investment Funds Regulations (English)Edition 11/2025
- Last read
- first read
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