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CBB Volume 5: Contents
Central Bank of Bahrain Volume 5—Specialised Licensees
Common Modules (Applicable to all Specialised Licensees)
Part A
Introduction
High Level Standards
PB Principles of Business
AA Auditors and Accounting Standards
AA-A Introduction
AA-B Scope of Application
AA-1 Auditor Requirements
AA-1.1 Appointment of Auditors
AA-1.2 Removal or Resignation of Auditors
AA-1.3 Audit Partner Rotation
AA-1.4 Auditor Independence
AA-1.4.1
AA-1.4.2
AA-1.4.3
AA-1.4.4
AA-1.5 Licensee/Auditor Restrictions
AA-2 Access
AA-3 Auditor Reports
AA-4 Accounting Standards
AA-5 Role of
External Auditor as
Appointed Exper
t
Business Standards
Enforcement & Redress
Specific Modules (By Type of Licensee)
Part B
Quarterly Updates
Ad-hoc Communications
Archive
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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-1.4 Auditor Independence
AA-1.3.3
AA-1.4.1
AA-1.4 Auditor Independence
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Versions
(1 Version)
Oct 1 2010 onwards
Contents:
AA-1.4.1
AA-1.4.2
AA-1.4.3
AA-1.4.4
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