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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
    • Part A
      • Introduction
      • High Level Standards
        • LR Licensing Requirements
        • PB Principles of Business
        • HC High-Level Controls
        • AU Auditors and Accounting Standards
          • AU-A Introduction
          • AU-B Scope of Application
          • AU-1 Auditor Requirements
          • AU-2 Access
            • AU-2.1 CBB Access to Auditor
              • AU-2.1.1
              • AU-2.1.2
            • AU-2.2 Auditor Access to Outsourcing Providers
          • AU-3 Auditor Reports
          • AU-4 Accounting Standards
          • AU-5 Role of External Auditor as Appointed Expert
        • GR General Requirements
        • SG Shari'a Governance
      • Business Standards
      • Reporting Requirements
      • Enforcement & Redress
    • Part B
    • Quarterly Updates
    • Ad-hoc Communications
    • Archived Part A
    • Archived Part B
  • Central Bank of Bahrain Volume 3—Insurance
  • Central Bank of Bahrain Volume 4—Investment Business
  • Central Bank of Bahrain Volume 5—Specialised Licensees
  • 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 2—Islamic Banks
  2. Part A
  3. High Level Standards
  4. AU Auditors and Accounting Standards
  5. AU-2 Access
  6. AU-2.1 CBB Access to Auditor
  7. AU-2.1.1
  Versions

 
  • Oct 01 2007 - Dec 31 2010
  • Jan 01 2011
‹ AU-2.1 CBB Access to Auditor AU-2.1.2 ›

AU-2.1.1

Islamic bank licensees must waive any duty of confidentiality on the part of their auditor, such that their auditor may report to the CBB any concerns held regarding material failures by the Islamic bank licensee to comply with CBB requirements.

Amended: January 2011
October 07
‹ AU-2.1 CBB Access to Auditor AU-2.1.2 ›

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