Registering the auditors of public shareholding companies and investment funds

It must be a national company or a branch of a foreign company that has practical experience in auditing the accounts of joint stock companies for at least five years

To be registered in the list of auditors working with the Ministry and licensed to practice the profession with the competent authority

It must have systems, procedures, and oversight to ensure performance and comply with ISA, ISQC, the Code of Ethics, and IFRS/IASB standards

Each of its branches in the country should have one or more representatives authorized by the parent company and registered in the register of auditors practicing the profession at the Ministry

The CMA's evaluation of the partner auditor to ensure that it is suitable and appropriate to carry out audit works on public joint-stock companies and investment funds. (Practical and experience, certificates, courses, audit work, audit skills)

Any other conditions and requirements imposed by the CMA in accordance with the requirements of the public interest