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  • AU-3.4 AU-3.4 Report on material differences

    • AU-3.4.1

      Islamic bank licensees must arrange for their external auditors to provide to the BMA explanations for any material differences in data reported in the bank's audited accounts and in the following reports provided to the BMA:

      (a) Prudential Information Returns for Islamic Banks (PIRI); and
      (b) Monthly Statements of Assets and Liabilities.