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  • AU-2.1 AU-2.1 BMA Access to Auditors

    • AU-2.1.1

      Islamic bank licensees must waive any duty of confidentiality on the part of their auditors, such that their auditors may report to the BMA any concerns held regarding material failures by the Islamic bank licensee to comply with BMA requirements.

    • AU-2.1.2

      The BMA may, as part of its on-going supervision of Islamic bank licensees, request meetings with a licensee's auditors. If necessary, BMA may direct that the meeting be held without the presence of the licensee's management or Directors.