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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-5 Role of External Auditor as Appointed Expert > AA-5.1 General Requirements
  • AA-5.1 General Requirements

    • AA-5.1.1

      In accordance with Articles 114 and 121 of the CBB Law, the CBB may appoint appointed expertsG to undertake on-site examinations or report by way of investigations on specific aspects of a licensee'sG business. External auditors may be called upon to be appointed expertsG and should be aware of their role in that capacity by referring to Section BR-3.5 for money changers and administrators or Module GR for representative office licenseesG .

      [The Rules and guidance in this Section were moved to Section BR-3.5 for money changers and administrators and Module GR for Representative offices in April 2012]

      Amended: April 2012
      October 2010

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