MoE’s Laws and Regulations

Pursuant to this resolution, the Auditors Department was established to register auditors according to the conditions specified by law, provided that the registers contain all the specific information and data prescribed in the resolution. The provisions of the resolution also set out the guidelines for accrediting practical experience, the documents required for registration of auditors for natural persons practicing the profession, natural persons not practicing the profession and legal persons practicing the profession. The resolution further addresses the conditions for notifying an amendment or change, training conditions and obligations, controls of insurance against liability for professional errors, guidelines and procedures that must be undertaken by an auditor in maintaining client records, files and data. The Cabinet resolution also prescribes the functions and operation of the disciplinary board.