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Location: Central Bank of Bahrain Volume 1—Conventional Banks > Part A > High Level Standards > AU Auditors and Accounting Standards > AU-B Scope of Application
  • AU-B Scope of Application

    • AU-B.1 Conventional Bank Licensees

      • AU-B.1.1

        The contents of this Module – unless otherwise stated – apply to all conventional bank licenseesG .

        October 07

      • AU-B.1.2

        The contents of Chapters AU-1 to AU-4 apply to both Bahraini conventional bank licenseesG and overseas conventional bank licenseesG .

        October 07

    • AU-B.2 Auditors

      • AU-B.2.1

        Certain requirements in this Module indirectly extend to auditors, by virtue of their appointment by conventional bank licenseesG . Auditors appointed by conventional bank licenseesG must be independent (cf. Sections AU-1.4 and AU-1.5). Auditors who resign or are otherwise removed from office are required with their licensees to inform the CBB in writing of the reasons for the termination of their appointment (cf. Sections AU-1.2). Other requirements are contained in Sections AU-1.3 (Audit partner rotation) and AU-3 (Auditor reports).

        October 07

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