Palestine Monetary Authority Circular No. 44 Final Financial Statements for the Year 2025

PALESTINE MONETARY AUTHORITY

Circular No. (44 / 2025)
To all working money changers
Date: Monday, December 22, 2025

Subject: Final Financial Statements for the Year 2025

Based on Article No. (20) of Law No. (40) of 2022 concerning the licensing and supervision of the money changing profession and Instructions No. (3) of 2022 concerning the accounting system, reports and financial statements, all money changers are requested to provide us with the following requirements, provided that a contract is made with an external auditor licensed by the Auditing Profession Council and holds a valid practicing permit issued by the Palestinian Association of Certified Public Accountants and registered in the lists of auditors issued by the Council:

1. The final financial statements for the year 2025, accompanied by the external auditor's report and opinion, stamped with the auditor's seal.
2. Report No. (1) "Balance Sheet" and Report No. (2) "Income Statement" for the year 2025 extracted from the accounting system qualified by the Palestine Monetary Authority, stamped with the money changer's seal.
3. A letter from the external auditor explaining the reasons for differences between the accounting system reports and the audited financial statements, if there are differences.
4. The auditor must evaluate the effectiveness of internal controls and state their opinion regarding controls related to the anti-money laundering and counter-terrorist financing environment.

Please adhere to providing us with the above requirements by the deadline of 31/03/2026, provided that all data and financial statements submitted are valued in US dollars.

Note: Please adhere to providing the external auditor with a copy of this circular.

Supervision Group
Palestine Monetary Authority

--- www.pma.ps
Ramallah and Al-Bireh Governorate - Palestine P.O. Box 452 | Phone: +970 2 2415251 | Fax: +970 2 2415310 | Postal Code: P6160675 | info@pma.ps