Legislative Decree No. (15) of 2021 With respect to External Auditor
This Law regulates the provisions relating to the Auditors Register of Auditors and the terms of registration therein. It also sets out registration procedures and stipulates the powers of the Competent Directorate. Furthermore, it specifies the rights and obligations of auditors and the duties assigned to them, governs the provisions relating to disciplinary responsibility, and sets forth the penalties prescribed for violations in accordance with the provisions of this Law.
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This version includes all amendments in force up to 1st January 2026
Content last updated: 03 Aug, 2026