Central Bank of Bahrain - Rulebooks & Regulatory Update

CBB Volume 5: Contents

Central Bank of Bahrain Volume 5—Specialised Licensees

Common Modules (Applicable to all Specialised Licensees)

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-1.5 Licensee/Auditor Restrictions

AA-3 Auditor Reports

AA-4 Accounting Standards

AA-5 Role of External Auditor as Appointed Expert

Business Standards

Enforcement & Redress

Specific Modules (By Type of Licensee)

Quarterly Updates

Ad-hoc Communications

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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-1.4 Auditor Independence

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(1 Version)

Oct 1 2010 onwards

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