‹ SG-5.1 Principle SG-5.1.2 › SG-5.1.1 Bahraini Islamic bank licensees must appoint, within 4 months of their financial year-end, an independent external Shari'a compliance auditor (IESCA) approved by the CBB. Amended: October 2022 August 2017 ‹ SG-5.1 Principle SG-5.1.2 ›