Legal Basis
AU-A.1.3
This Module contains the CBB's Directive (as amended from time to time) relating to auditors and accounting standards used by
conventional bank licensees , and is issued under the powers available to the CBB under Article 38 of the CBB Law. The Directive in this Module is applicable to allconventional bank licensees .Amended: January 2011
October 2007AU-A.1.4
For an explanation of the CBB's rule-making powers and different regulatory instruments, see Section UG-1.1.
October 07