• AA-B AA-B Scope of Application

    • AA-B.1 AA-B.1 Specialised Licensees

      • AA-B.1.1

        The contents of this Module – unless otherwise stated – apply to all specialised licensees. Representative Offices are exempted from this Module.

        October 2010

      • AA-B.1.2

        The contents of this Module apply to both Bahraini specialised licensees and overseas specialised licensees.

        October 2010

    • 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 specialised licensees. Auditors appointed by specialised 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).

        October 2010