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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-3.1 This Section was deleted in October 2016.
              • AA-3.2 Review of Financial Disclosures
                • AA-3.2.1
                • AA-3.2.2
                • AA-3.2.3
              • AA-3.3 Report on Compliance with Financial Crime Rules [This Section was deleted in October 2012]
            • 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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  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-3 Auditor Reports
  7. AA-3.2 Review of Financial Disclosures
  8. AA-3.2.1
  Versions

 
  • Oct 01 2010 - Mar 31 2014
  • Apr 01 2014
‹ AA-3.2 Review of Financial Disclosures AA-3.2.2 ›

AA-3.2.1

Specialised licensees that are required to publish financial disclosures in accordance with Module PD must arrange for their external auditor to review these prior to their publication, unless otherwise exempted in writing by the CBB.

Amended: April 2014
October 2010
‹ AA-3.2 Review of Financial Disclosures AA-3.2.2 ›

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