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CBB Rulebook: Contents

  • Common Volume
  • Central Bank of Bahrain Volume 1—Conventional Banks
  • Central Bank of Bahrain Volume 2—Islamic 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-2 Access
          • AU-3 Auditor Reports
            • AU-3.1 Review of Financial Disclosures
              • AU-3.1.1
              • AU-3.1.2
              • AU-3.1.3
              • AU-3.1.4
            • AU-3.2 Report on Compliance with Financial Crime Rules
            • AU-3.3 [deleted]
            • AU-3.4 Report on Material Differences
            • AU-3.5 Report on Behavioural Adjustments
            • AU-3.6 Review of Quarterly Prudential Information Returns
            • AU-3.7 Report on Compliance with Remuneration Rules
            • AU-3.8 Report on Eligible Accounts for the Deposits/Unrestricted Investment Accounts Protection Funds
          • AU-4 Accounting Standards
          • AU-5 Role of External Auditor as Appointed Expert
        • GR General Requirements
        • SG Shari'a Governance
      • Business Standards
      • Reporting Requirements
      • Enforcement & Redress
    • Part B
    • Quarterly Updates
    • Ad-hoc Communications
    • Archived Part A
    • Archived Part B
  • 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 2—Islamic Banks
  2. Part A
  3. High Level Standards
  4. AU Auditors and Accounting Standards
  5. AU-3 Auditor Reports
  6. AU-3.1 Review of Financial Disclosures
  7. AU-3.1.1
  Versions

 
  • Oct 01 2007 - Dec 31 2010
  • Jan 01 2011 - Jun 30 2013
  • Jul 01 2013
‹ AU-3.1 Review of Financial Disclosures AU-3.1.2 ›

AU-3.1.1

Past version: Effective from 01 Oct 2007 to 31 Dec 2010
To view other versions open the versions tab on the right

Islamic bank licensees that are required to publish financial disclosures in accordance with Chapters PD-2 and PD-3 must arrange for their external auditors to review these prior to their publication, unless otherwise exempted in writing by CBB.

October 07
‹ AU-3.1 Review of Financial Disclosures AU-3.1.2 ›

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