The head of Shari'a review in a licensee, dealing with Islamic products and services, is responsible for the examination of the extent of a licensee's compliance, in all its activities, with the Shari'a. This examination includes contracts, agreements, policies, products, transactions memorandum and articles of association, financial statements, reports (especially internal audit and central bank inspection), circulars, etc. The objective of the Shari'a review is to ensure that the activities carried out by a licensee do not contravene the Shari'a.