PD-1.3.17
The annual report must include a declaration by the external auditor that it did not come across any violations of the requirements below during the course of its audit work that would have any material negative impact on the financial position of the
(a) The Bahrain Commercial Companies Law;
(b) The CBB Law where a violation might have had a material negative effect on the business of the licensee or on its financial position;
(c) The Regulations and Directives issued by the CBB, including Volume 6 (Capital Markets); and
(d) The Rulebook of the licensed exchange and associated Resolutions, Rules and Procedures.
January 2014