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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-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
              • AA-5.1 General Requirements
                • AA-5.1.1
                • AA-5.1.2
                • AA-5.1.3
                • AA-5.1.4
                • AA-5.1.5
                • AA-5.1.6
                • AA-5.1.7
                • AA-5.1.8
                • AA-5.1.9
                • AA-5.1.10
                • AA-5.1.11
              • AA-5.2 The Required Report
              • AA-5.3 Other Notifications to the CBB
              • AA-5.4 Permitted Disclosure by the CBB
              • AA-5.5 Trilateral Meeting
        • 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-5 Role of External Auditor as Appointed Expert
  7. AA-5.1 General Requirements
  8. AA-5.1.1
  Versions

 
  • Oct 01 2010 - Mar 31 2012
  • Apr 01 2012
‹ AA-5.1 General Requirements AA-5.1.2 ›

AA-5.1.1

Past version: Effective from 01 Oct 2010 to 31 Mar 2012
To view other versions open the versions tab on the right

The content of this chapter is applicable to all specialised companies and concerned auditors in the Kingdom of Bahrain.

October 2010
‹ AA-5.1 General Requirements AA-5.1.2 ›

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