The independent external Shari'a compliance audit report must be guided by International Standards on Assurance Engagements 3000, Assurance other than Audits or Reviews of Historical Financial Information in order to ensure that Bahraini Islamic bank licensee's activities are conducted in a Shari'a compliant manner in accordance with Shari'a guidelines / directives issued by its SSB and must also be in compliance with applicable AAOIFI standards and CBB regulations, resolutions and directives.