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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
  • Central Bank of Bahrain Volume 3—Insurance
  • Central Bank of Bahrain Volume 4—Investment Business
  • Central Bank of Bahrain Volume 5—Specialised Licensees
    • Common Modules (Applicable to all Specialised Licensees)
      • Part A
        • Introduction
        • High Level Standards
          • PB Principles of Business
          • AA Auditors and Accounting Standards
            • AA-A Introduction
              • AA-A.1 Purpose
              • AA-A.2 Module History
                • Evolution of Module
                  • AA-A.2.1
                  • AA-A.2.2
            • AA-B Scope of Application
            • AA-1 Auditor Requirements
            • AA-2 Access
            • AA-3 Auditor Reports
            • AA-4 Accounting Standards
            • AA-5 Role of External Auditor as Appointed Expert
        • Business Standards
        • Enforcement & Redress
    • Specific Modules (By Type of Licensee)
    • Part B
    • Quarterly Updates
    • Ad-hoc Communications
    • Archive
  • 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 5—Specialised Licensees
  2. Common Modules (Applicable to all Specialised Licensees)
  3. Part A
  4. High Level Standards
  5. AA Auditors and Accounting Standards
  6. AA-A Introduction
  7. AA-A.2 Module History
  8. Evolution of Module
  9. AA-A.2.2
  Versions

 
  • Oct 01 2010 - Dec 31 2010
  • Jan 01 2011 - Jun 30 2011
  • Jul 01 2011 - Mar 31 2012
  • Apr 01 2012 - Sep 30 2012
  • Oct 01 2012 - Mar 31 2014
  • Apr 01 2014 - Sep 30 2016
  • Oct 01 2016
‹ AA-A.2.1 AA-B Scope of Application ›

AA-A.2.2

Past version: Effective from 01 Jan 2011 to 30 Jun 2011
To view other versions open the versions tab on the right

A list of recent changes made to this Module is provided below:

Module Ref. Change Date Description of Changes
AA-A.1.3 01/2011 Clarified legal basis.
     
     
     
     
‹ AA-A.2.1 AA-B Scope of Application ›

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