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CBB Rulebook: Contents

  • Common Volume
  • Central Bank of Bahrain Volume 1—Conventional Banks
    • Part A
      • Introduction
      • High Level Standards
        • LR Licensing Requirements
        • PB Principles of Business
        • HC High-Level Controls
        • AU Auditors and Accounting Standards
          • AU-A Introduction
          • AU-B Scope of Application
          • AU-1 Auditor Requirements
            • AU-1.1 Appointment of Auditor
            • AU-1.2 Removal or Resignation of Auditor
            • AU-1.3 Audit Partner Rotation
              • AU-1.3.1
              • AU-1.3.2
            • AU-1.4 Auditor Independence
            • AU-1.5 Licensee/Auditor Restrictions
          • AU-2 Access
          • AU-3 Auditor Reports
          • AU-4 Accounting Standards
          • AU-5 Role of External Auditor as Appointed Expert
        • GR General Requirements
      • Business Standards
      • Reporting Requirements
      • Enforcement & Redress
    • Part B
    • Quarterly Updates
    • Ad-hoc Communications
    • Archived Part A
    • Archived Part B
  • Central Bank of Bahrain Volume 2—Islamic Banks
  • Central Bank of Bahrain Volume 3—Insurance
  • Central Bank of Bahrain Volume 4—Investment Business
  • Central Bank of Bahrain Volume 5—Specialised Licensees
  • Central Bank of Bahrain Volume 6—Capital Markets
  • Central Bank of Bahrain Volume 7—Collective Investment Undertakings
  • Bahrain Bourse (BHB) Material
  • Central Bank of Bahrain and Financial Institutions Law 2006
  • Bahrain Anti Money Laundering Law 2001
  • Regulation Governing Collective Investment Schemes June 2003
  • Bahrain Stock Exchange Law 1987
  • Bahrain Financial Trust Law 2006
  • Bahrain Insurance Law 1987
  • Bahrain Monetary Agency Law 1973
  • Commercial Companies Law 2001
  • CBB Disclosure Standards
  • CBB Debt Securities Guidelines
  • Ministerial Order — Money Laundering
  • CBB Resolution on Dissemination of Listed Companies' Financial Statements and Board of Directors' Meetings
  • CBB Regulations and Resolutions
  • The Corporate Governance Code of the Kingdom of Bahrain
  • Archive
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Breadcrumb

  1. Central Bank of Bahrain Volume 1—Conventional Banks
  2. Part A
  3. High Level Standards
  4. AU Auditors and Accounting Standards
  5. AU-1 Auditor Requirements
  6. AU-1.3 Audit Partner Rotation
  7. AU-1.3.1
  Versions

 
  • Oct 01 2007 - Jun 30 2013
  • Jul 01 2013
‹ AU-1.3 Audit Partner Rotation AU-1.3.2 ›

AU-1.3.1

Past version: Effective from 01 Oct 2007 to 30 Jun 2013
To view other versions open the versions tab on the right

Unless otherwise exempted by the CBB, conventional bank licensees must ensure that the audit partner responsible for their audit does not undertake that function more than five years in succession.

October 07
‹ AU-1.3 Audit Partner Rotation AU-1.3.2 ›

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