Registering natural persons in the working auditors records

1. Be a citizen of the State.2.Be fully competent.
3.Be holder of a university degree in accounting or a higher educational qualification in the same field from a university or a higher institute recognized by the State.
4.Be of good conduct and behavior and not previously convicted of a felony or misdemeanor involving moral turpitude or dishonesty even if he was discharged. 
5. Not be sentenced for disciplinary reasons affecting the integrity, honor and ethics of the profession or job he occupies, unless a period not less than three years has passed since the issuance of the judgment. 
6. Have practical experience after obtaining the educational qualification as follows: 
a - One year for the holders of a doctorate in accounting or a research fellow from a legal auditors’ institute or complex determined by a decision from the Minister.
 b - Two years in auditing for the holders of a Master’s degree in accounting.
 c - Three years in auditing for the holders of a Bachelor’s degree in accounting. 
1. Pass the qualifying test for the practice of the profession. The Minister shall determine the controls and provisions related to the performance of the test and the conditions for passing.
2. Undertaking letter to be signed by the auditor. 

physical persons, not citizens of the State, may be registered at the record of the auditors practicing the profession whenever they meet the rest of the conditions set forth in this Law, in addition to the following conditions:1. Shall be partner with one of the national auditors registered at the records of the 
auditors practising the profess

1. A certificate of passing the qualifying test for practicing the profession, according to 
the regulations and provisions that are specified by the Minister
2. A copy of the ID card and the record extract.
3. A certificate of good behavior and record.
4. A copy of the certificate of university qualification or the higher education 
qualification in the field of accounting, legalized and equivaled by the competent 
authority.
5. A copy of the certificate of experience according to the conditions referred to in 
Article (4) hereof.
6. A colored and recent photograph.
7. A specimen of the authorized signature of the auditor
1. A copy of the resident ID card.
2. A passport copy, along with a valid residency permit in the UAE.
3. A copy of the certificate of academic qualification or the certificate of fellowship by 
one of the accounting institutes or foundations as specified by a resolution that is 
passed by the Minister, duly translated and legalized.