Central Bank of Bahrain - Rulebooks & Regulatory Update

CBB Volume 1: Contents

Central Bank of Bahrain Volume 1—Conventional Banks

High Level Standards

LR Licensing Requirements

PB Principles of Business

HC High-Level Controls

AU Auditors and Accounting Standards

AU-A Introduction

AU-B Scope of Application

AU-1 Auditor Requirements

AU-1.1 Appointment of Auditor

AU-1.2 Removal or Resignation of Auditor

AU-1.3 Audit Partner Rotation

AU-1.3.1

AU-1.4 Auditor Independence

AU-1.5 Licensee/Auditor Restrictions

AU-3 Auditor Reports

AU-4 Accounting Standards

AU-5 Role of External Auditor as Appointed Expert

GR General Requirements

Business Standards

Reporting Requirements

Enforcement & Redress

Quarterly Updates

Ad-hoc Communications

Archived Part A

Archived Part B

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Location: Central Bank of Bahrain Volume 1—Conventional Banks > Part A > High Level Standards > AU Auditors and Accounting Standards > AU-1 Auditor Requirements > AU-1.3 Audit Partner Rotation > AU-1.3.1

AU-1.3 Audit Partner Rotation

AU-1.3.1

Past version: effective from Oct 1 2007 - Jun 30 2013.
To view other versions open the versions tab on the right.

Unless otherwise exempted by the CBB, conventional bank licensees^G must ensure that the audit partner responsible for their audit does not undertake that function more than five years in succession.

October 07

Versions
(2 Versions)

Oct 1 2007 - Jun 30 2013Jul 1 2013 onwards

AU-1.3 Audit Partner Rotation

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