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  • AA-B AA-B Scope of Application

    • AA-B.1 AA-B.1 Investment Firm Licensees

      • AA-B.1.1

        The contents of this Module — unless otherwise stated — apply to all investment firm licensees.

      • AA-B.1.2

        The contents of Chapters AA-1 to AA-4 apply to both Bahraini investment firm licensees and overseas investment firm licensees.

    • AA-B.2 AA-B.2 Auditors

      • AA-B.2.1

        Certain requirements in this Module indirectly extend to auditors, by virtue of their appointment by investment firm licensees. Auditors appointed by investment firm licensees must be independent (cf. Sections AA-1.4 and AA-1.5). Auditors who resign or are otherwise removed from office are required to inform the CBB in writing of the reasons for the termination of their appointment (cf. Sections AA-1.2). Other requirements are contained in Sections AA-1.3 (Audit partner rotation) and AA-3.1 (Auditor reports).

        Amended: January 2007