(a) The relevant accounting and auditing experience and qualifications to fulfill his responsibilities;

(b) Knowledge of Islamic financial regulatory standards like AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) and IFSB (Islamic Financial Services Board) guidelines, which govern Sharia compliance and corporate governance in Islamic financial institutions;

(c) A good understanding of financial services activity relevant to the licensee and the wider industry and its regulatory environment;

(d) Experience in designing and delivering Sharia compliance training programs for employees at all levels, ensuring they understand Islamic finance principles and how to comply with Sharia requirements in day-to-day operations;

(e) Expertise in assessing compliance with Sharia governance frameworks, including the Sharia Supervisory Board (SSB) decisions, policies, and Fatwas (Islamic rulings);

(f) Expertise in understanding and applying Fiqh Al-Muamalat (Islamic commercial jurisprudence), which governs the conduct of financial transactions;

(g) Familiarity with Islamic contracts such as Murabaha (cost-plus financing), Ijara (leasing), Mudaraba (profit-sharing), Musharaka (partnership), and Tawarruq, Takaful (Islamic insurance) products to ensure compliance with Sharia principles, particularly in profit-sharing (Mudaraba) or cooperative (Waqf) models;

(h) Proficiency in designing and executing Sharia-compliant audit plans, focusing on ensuring that all financial products, services, and operations align with Sharia principles;

(i) Expertise in identifying and assessing Sharia non-compliance risks in various operational and financial areas; and

(j) Ability to conduct thorough audits of financial transactions and documentation to confirm compliance with Sharia rulings issued by the Sharia Supervisory Board.