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Location: Central Bank of Bahrain Volume 5—Specialised Licensees > Common Modules (Applicable to all Specialised Licensees) > Part A > High Level Standards > AA Auditors and Accounting Standards > AA-1 Auditor Requirements > AA-1.2 Removal or Resignation of Auditors
  • AA-1.2 Removal or Resignation of Auditors

    • AA-1.2.1

      Specialised licenseesG must notify the CBB as soon as they intend to remove their external auditor, with an explanation of their decision, or as soon as their auditor resign.

      October 2010

    • AA-1.2.2

      Specialised licenseesG must ensure that a replacement auditor is appointed (subject to CBB approval as per Section AA-1.1), as soon as reasonably practicable after a vacancy occurs, but no later than three months.

      October 2010

    • AA-1.2.3

      The external auditor of specialised licenseesG must inform the CBB in writing, should it resign or its appointment as auditor be terminated, within 30 calendar days, of the event occurring, setting out the reasons for the resignation or termination.

      October 2010

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