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Unless specifically excluded in accordance with Paragraph AU-3.7.3, Islamic bank licenseesG must arrange for their external auditor or a consultancy firm approved by the CBB as per Paragraph BR-4A.3.2, to report on the bank's compliance with the requirements contained in Chapter HC-5, at least once a year.

Amended: July 2015
Amended: July 2014
Amended: April 2014
Added: January 2014
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