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-1.4 Auditor Independence

AU-1.5 Licensee/Auditor Restrictions

[This Subsection was deleted in April 2019].

Outsourcing to Auditor

Other Relationships

AU-1.5.3

AU-1.5.7 [deleted]

Definition of 'Auditor'

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-1.5 Licensee/Auditor Restrictions > Other Relationships > AU-1.5.3

Other Relationships

AU-1.5.3

Past version: effective from Oct 1 2007 - Dec 31 2010.
To view other versions open the versions tab on the right.

Conventional bank licensees^G and their auditors must comply with the restrictions contained in Article 217 (c) of the Commercial Companies Law (Legislative Decree No. (21) of 2001), as well as in Article 61(d) of the CBB Law.

October 07

Versions
(2 Versions)

Oct 1 2007 - Dec 31 2010Jan 1 2011 onwards

Other Relationships

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