Article (62) Final Accounts

(a) Every Licencee must, within three months following every financial year, send to the Central Bank and make public its final audited accounts, including the profit and loss statement for all the transactions carried out until year end as well as any other financial statements required by the Central Bank. The final accounts shall be published in two local daily newspapers one in Arabic and the other in English.
(b) The final accounts shall be prepared in accordance with the requirements of the Central Bank and shall be certified by the Licensee's external auditors.