Regulatory Alerts2021-01-01
Decision of the Board of Directors of the Authority No. (3) of 2021 (as per the latest amendment)
The Board of Directors of the General Authority for Financial Control issued Decision No. (3) of 2021 to reorganize the regulatory conditions governing the registration, continuation, and deletion of accountants' auditors in the Authority's official register. This decision incorporates multiple amendments introduced by Decision No. 192 dated November 30, 2021, which revised specific provisions across Articles Three through Ten. The updated framework establishes standardized general and special requirements for auditors while formally replacing earlier regulatory text to ensure compliance and operational continuity.
1 Decision of the Board of Directors of the Authority No. (3) for the year 2021 dated 2021/1/18 Reorganizing the conditions for registration, continuation of registration, and deletion in the register of accountants' auditors with the Authority Latest amendment dated According to 2021/11/30 1 Board of Directors of the General Authority for Financial Control
1 The Decision was amended pursuant to the Board of Directors of the Authority Decision No. 192 dated 2021/11/30.
2 Decided (Article One) (Article Two) Part One: :
3 Part Two: Branch (A): Branch (B): Branch (C): (Article Three) : General Conditions First
4 : Special Conditions Second : Part One: First : Part Two Second – Branch (A):
5 : Part Two Third – Branch (B): : Part Two Fourth – Branch (C): •
6 2 (Article Three bis) (Article Four) (Article Five)
2 Article (Three bis) was added pursuant to the Board of Directors of the Authority Decision No. 192 dated 2021/11/30.
7 (Article Six) (Article Seven) (Article Eight)
8 (Article Nine)
9 (Article Ten)
3 The preamble of the first paragraph of Article Ten was replaced pursuant to the Board of Directors of the Authority Decision No. 192 dated 2021/11/30. 4 The second paragraph of Article Ten was replaced pursuant to the Board of Directors of the Authority Decision No. 192 dated 2021/11/30.
10 (Article Eleven) (Article Twelve) (Article Thirteen) (Article Fourteen)
5 The fourth paragraph of Article Ten was replaced pursuant to the Board of Directors of the Authority Decision No. 192 dated 2021/11/30.
11 (Article Fifteen) (Article Sixteen) (Article Seventeen)