MoE’s Laws and Regulations

Pursuant to the provisions of this law, the text of Article (4) of Federal Law No (12) of 2014 on the Regulation of the Auditing Profession shall be replaced with the following: “The executive bylaws shall stipulate the necessary conditions and guidelines for registering natural persons practicing the profession in the auditors registry”; and “Auditing companies and firms undertake to implement the training programs established or approved by the ministry for registration applicants. The executive bylaws of this law shall prescribe the means and prerequisites of training.” Any other provision or clause contradicting the provisions of this decree law is voided.