Cabinet Resolution No. (48) of 2022 Concerning the Executive Regulations of Federal Law No. (12) of 2014 Regulating the Auditing Profession (labour, residency and leberal professions law)

Article (1)  
Definitions  
The definitions mentioned in Federal Law No. (12) of 2014 shall apply to the present 
Resolution. Otherwise, the following words and expressions shall bear the meanings 
assigned thereto respectively, unless the context requires otherwise:  
Fellowship Certifi cate  : The fellowship certificate approved by the Ministry.  
Register  : Any register of auditors set forth in article (2) of the 
present Resolution and created in the Ministry for 
recording auditors in accordance with the provisions 
of the Law and the present Resolution.  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 4 Regulating the 
Auditing Profession  2 
 Electronic Auditor Program  : An information system in the information network 
created by the Ministry to process, manage and store 
electronic information on auditors’ services.   
Law  : Federal Law No. (12) of 2014 Regulating the Auditing 
Profession, as amended.

Article (2)  
Registers of Auditors   
Electronic registers shall be created in the Ministry for registering auditors, as follows:  
1. Register of Auditors of Natural Persons Who Practice the Profession ; 
2. Register of Auditors of Natural Persons Who Do Not Practice the Profession ; 
3. Register of trainee  auditors;  
4. Register of Auditors of Legal Persons That Practice the Profession , including:  
a. Local audit firms and companies ; 
b. Branches of foreign audit firms and companies; and  
c. Natural persons working for an auditor.  
5. Register of Auditors of Natural and Legal Persons Practicing Activities Related to The 
Profession , such as preparation of statutory financial reports , financial and administrative 
accounting, tax accounting, internal auditing and forensic audit ( accounting expert) ; and 
6. Any other registers required by work.  
 
  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 4 Regulating the 
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Article (3)  
Data for Entry into the Registers of Auditors  
The registers referred to in article (2) of the present Resolution shall include the following 
data and information:  
1. Register of auditors of natural persons who practice the profession and who do not 
practice the profession and trainee auditors shall include the following data and 
information:  
a. Personal information of an auditor, provided that it includes his name, date of birth, 
date of obtaining the academic qualification, practical experience, address, phone 
numbers, e -mail and regular mail;  
b. An auditor’s registration number in the register an d the date of obtaining the same; 
and  
c. An auditor’s authorized official signature form  
2. Register of auditors of legal person s: The data and information entered therein shall be 
kept and classified in two files, one of which shall be dedicated for  companies a nd firms 
established inside the state and the other for branches of foreign audit companies licensed 
to operate inside the state , in accordance with the provisions of the Law and the relevant 
legislation, provided that both files include the following data : 
a. Data of the company, including its name, type and address inside the state, number of 
its branches, phone numbers, e -mail and regular mail;  
b. Number of registration  in the register and the date of obtaining the same;  
c. Names of partners and the share of each partner;  
d. Name of its representatives and authorized signatory; and  
e. Nationality of the company in respect of branches of the foreign companies.  
 
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Article (4)  
Requi rements for Registration in the Register of Auditors of Natural Persons 
Who Practice the Profession  
1. The following requirements shall be met by any person who is registered in the register of 
auditors  of natural persons  who practice the profession : 
a. He shall be fully competent.  
b. He shall have a valid ID.  
c. He shall be of good conduct and has not been convicted of a felony or a misdemeanor  
against honor or trust, under a final judgment, unless he has been rehabilitated. 
Moreover, he has not been subject to a disciplinary penalty for reasons affecting the 
integrity and honor of the profession or the position he occupied, unless three years 
has passed since the issuance of the final judgment.  
d. He shall at least hold a bachelor's degree recognized in the state in accounting or any 
other discipline, provided that he has studied an equivalent of at least fifteen (15) 
hours in accounting curricula approved by the Ministry.  
e. He shall hold a valid fell owship certificate.  
f. He shall have  practical experience in the area of auditing of at least five (5) years after 
obtaining the academic qualification.  
2. In addition to the requirements set out in Clause (1) of this article , the following 
requirements shall be  met upon registering natural persons who are not nationals of the 
state in the register of auditors who practice the profession:  
a. He shall have a practical experience in auditing in the state as follows:  
1. One year if he has experience of more than ten (10) years from abroad;  
2. Two years if he has experience of five (5) to  ten (10) years from abroad;  and  
3. Three years if he has experience of two (2) to five (5) years from abroad.  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 4 Regulating the 
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 4. Subject to the preceding clause of this article , the Minister shall approve the  
fellowship certificate program, the continuing vocational education programs , the 
controls and the accredited authorities in this regard.  
5. Subject to the provision of article (19) of the present Resolution, natural persons 
who are registered in the register of auditors before the date of iss uance of the 
present Resolution shall, if they do not hold a foreign fellowship certificate 
recognized by the Ministry, adjust their statuses by holding a fellowship certificate 
within two years from the date of i ssuance of the present Resolution.  Those who 
hold a foreign fellowship certificate shall continue the hours of continuing 
vocational education that enable them to equate their certificates and obtain a 
fellowship certificate within the said period.

Article (5)  
Documents  for Registration in the Register of  Auditors of  Natural Persons 
Who Practice the Profession  
The application for registration in the register of auditors of natural persons who practice the 
profession shall be submitted through the electronic means on the form designated by the 
Ministry , accompanied by the following documents : 
1. Valid fellowship certificate;  
2. Valid ID;  
3. Certificate of good conduct;  
4. A copy of the academic degree certified or equated by the competent authority;  
5. A copy of the experience certificate;  
6. A colored and recent personal photograph;  
7. A specimen of the auditor’s authorized signature; and  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 4 Regulating the 
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 8. Any other documents required for completing the registration requirements by the 
applicant  under the requirements set forth in Claus e (2) of article (4) of the present 
Resolution if the registration applicant is a non -national of the state.

Article (6)  
Documents for Transfer of Registration in the Register of Auditors of 
Natural Persons Who Do Not Practice the Profession  
The auditor shall submit an application for transfer of his registration to the register of 
auditors of natural persons who do not practice the profession within no more than thirty 
(30) days from the date of occurrence of any reason preventing him from pr acticing the 
profession  through the means designated by the Ministry on the form designated for such 
purpose, accompanied by the following documents:  
1. A letter from the applicant, indicating the reasons for applying for transfer to the  register 
of auditors of natural persons who do not practice the profession; and  
2. The certificate of registration or renewal of registration in the  register of auditors of 
natural persons who practice the profession in the form approved by the Ministry.

Article (7)  
Re-registration in the Register of Auditors of Natural Persons Who Practice 
the Profession  
The registration in the register of auditors of natural persons who do not practice the 
profession shall be transferred to the register of auditors of natural persons who practice the 
profession in accordance with the following controls:  
1. An application for re -registration in the register of auditors of natural persons who 
practice the profession shall be submitted.  
2. The requirements for registration in the register of auditors of natural persons who 
practice the profession set forth in the Law and the present Resolution shall be met.  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 4 Regulating the 
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 3. The documents required by the Ministry shall be updated and the requirements set out in 
articles (4) and (5) of the present Resolution shall be met.

Article (8)  
Documents for Registration in the Register of Auditors of Legal Person s that  
Practice the Profession  
The application for registration in the register of auditors of legal person s that practice the 
profession shall be submitted through the means designated by the Ministry on the form 
designated for such purpose , accompanied by the following documents:  
1. A co py of the certificates of registration of all natural partners in the company in the  
register of auditors of natural persons who practice the profession. If one of the partners 
is a legal person established outside the state, a certificate from the competent authority 
in its state of nationality , indicating that it obtains a valid license to practice the profession 
for at least five (5) years shall be submitted.  
2. A copy of the partners’ IDs . 
3. A copy of the company’s duly certified articles of associati on in Arabic.  
4. A valid copy of the license issued for the company by the competent authority.  
5. A valid copy of the documents of the professional liability insurance  contract concluded 
with one of the insurers operating in the state.  
6. Specimens of the auditors ’ authorized signatures.  
7. Any other requirements set out in the present Resolution.  
Subject as aforesaid the sole proprietorship  of auditors shall be treated as a legal person with 
regard to the above -mentioned requirements to the extent necessary to be con sistent with  its 
nature.  
 
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Article (9)  
Submission of an Application for Registration of Branches of Foreign  
Companies in the Register  
The application for registration of branches of foreign companies in the register of  auditors of  
legal person s that practice the profession  shall be submitted through the means designated 
by the Ministry on the form designated for such purpose, accompanied by the following 
documents:  
1. A letter indicating that the commercial registration department concerned does not object 
to the conduct of the registration procedures;  
2. A copy of the  memorandum and articles of association of the  foreign parent audit 
company, translated into Arabic and duly certified;  
3. A certificate that the parent company practices the auditing profession in its home country 
in accordance with the period set forth in the Law;  
4. A copy of the certificates of registration of the branches of the foreign audit  company , 
provide d that they are valid and issued by the register of foreign companies;  
5. A letter from the parent company, designating the names of representatives of the 
branches to be registered , its signatories and their places of business in the state;  
6. A copy of valid c ertificates of registration of the representatives of the company’s branches 
in the register of  auditors of  natural persons who practice the profession;  
7. A copy of the valid license issued by the competent authorities for all branches of the 
company;  
8. A vali d copy of the documents of the professional liability insurance contract concluded 
with one of the insurers operating in the state.  
9. Specimens of the authorized signatures of the auditors representing the branches of the 
foreign audit company.  
 
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Article (10)  
Approval of the Application for Registration of an Auditor in the Register  
1. In case of approval of an auditor’s application for registration of his name in the register, 
the following procedures shall apply:  
a. The applicant shall be notified of the appr oval of his registration.  
b. The applicant shall be notified of the necessity to pay the registration fees.  
c. The applicant’s signature on the undertaking, set forth in article (12) of the Law, shall 
be ensured.  
d. An electronic certificate shall be issued by the Ministry to indicate the registration of 
the auditor’s name in the register. Such certificate shall include the data set forth in 
article (13) of the Law and any other detailed data.  
2. Registration in the registers set forth in the present Resolution shall b e valid for three (3) 
years from the date of written approval of the registration application, unless the 
registered auditor is no longer meets the requirements set forth in the Law and the present 
Resolution.  
3. The registration a pplicant may file a complain t to the Ministry within fifteen (15) days 
from the date of being informed of the rejection of the registration application.  
4. Subject to the preceding clause of this article, the registration applicant  may resort to the 
competent courts to file a challenge against the Ministry’s decision on the complaint 
within thirty (30) days from the date of the resolution of the Ministry.

Article (11)  
Renewal of Registration in the Registers of Auditors  
1. An applica tion for renewal of registration in the registers of auditors who practice the 
profession shall be submitted to the Ministry on the form designated for such purpose 
within sixty (60) days preceding the expiry of the valid registration. The application shal l 
be accompanied by the following documents:  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 4 Regulating the 
Auditing Profession  10 
 a. A copy of the valid ID of natural auditors;  
b. A valid copy of the documents of the professional liability insurance contract 
concluded with one of the insurers operating in the state ; 
c. A valid fellowship certificate;  
d. A copy of the license issued by the competent authorities as for legal persons;  
e. Implanting training programs concerning audit firms and companies; and  
f. Any other requirements set forth in the present Resolution.  
2. Registration in the register of auditors shall be renewed for a period of not less than  one 
(1) year and not more than three (3) years at the request of the registration applicant.  
3. The auditor’s registration shall be cancelled if the auditor fails to renew his registration for 
ten months  from the date of expiry thereof, provided that a new application shall be 
submitted to renew his registration in accordance with the provisions of the present 
Resolution.   
4. Subject to the preceding paragraph, the auditor may file a complaint about the 
cancellation of registration as set forth in Clause (3) of this article if the delay  in renewing 
the registration is justifiabl e. The Minister may, if the compliant appears well founded, 
cancel the decision according about which the complaint has been file d with regard to the 
continuation of registration.  
5. The cancellation of the decision about which the complaint is filed shall not prevent the 
imposition of a fine  for the delay in renewal of registration. The auditor shall pay such fine.  
6. Subject to the prec eding clauses of this article, auditors shall adhere to the continuing 
vocational education programs as a condition and requirement for renewal of 
registration.  
 
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Article (12)  
Notice of Modification  or Change  
The auditor whose registration data or accompanying documents have been modified or 
changed shall access his personal account in the electronic auditor program through the 
website of the Ministry to submit a notice of modification, subject to the following 
requirements:  
1. The  notice shall be submitted during the term of his registration in the registers of the 
Ministry.  
2. The notice shall  be submitted by marking the data of the electronic program referred to in 
this article within a period not exceeding thirty (30) days from the  date of occurrence of 
modification or change.   
3. The  duly certified  documents and papers which confirm the occurrence of the 
modification or change shall be accompanied.

Article (13)  
Registration of Natural Persons in the Training Register  
Natural persons shall be registered in the register of trainee auditors in accordance with the 
requirements set forth in article (4) of the present resolution, except for the requirement of 
practical experience.

Article (14)  
Method and Requirements of Training  
Audit firms and companies shall, upon implementing  the training programs developed or 
approved by the Ministry  for those who desire to be registered in the register of trainees , 
comply with the controls and standards set by the Ministry for the tr aining programs with 
regard to diversifying the s ources and methods of training to include the following fields:  
1. Financial and administrative accounting;  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 4 Regulating the 
Auditing Profession  12 
 2. Tax accounting;  
3. External auditing;  
4. Internal auditing; and  
5. Forensic audit,  
Aiming at achieving knowledg e and awareness of the following:  
1. The economic and commercial legislation in force in the state;  
2. Financial, cost and government accounting;  
3. Accounting and auditing standards;  
4. Rules and ethics of the profession;  
5. Preparation of financial statements and reports;  
6. Quality controls standards for accounting and auditing firms; and  
7. Any other programs required for training and work in the profession.

Article (15)  
Register of Natural and Legal Persons Practicing Activities Related to the 
Profession  
The provisio ns of articles (3) and (4) of the present Resolution shall apply to the register of 
natural and legal persons practicing activities related to the profession  to extent necessary to 
be consistent with the nature of such register, provided that the provision s of such register 
shall apply as determined by the Ministry in this regard.

Article (16)  
Controls for Professional Liability Insurance  
A professional liability insurance policy shall be issued for the auditor by an insurer licensed 
in the state. The insurance policy shall meet the following requirements:  
1. It shall be issued in the name of the firm or company practicing the profession.  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 4 Regulating the 
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 2. It shall cover civil liability and professional errors with regard to damage caused by 
practicing the profession, unint entional errors and accidental omission, including liability 
arising from workers of the auditor, whether firms, companies or branches of foreign 
companies.  
3. It shall be valid throughout the period of registration of the firm or company in the register.  
4. The  insurance coverage amount shall not be less than a percentage of the total annual 
fees of the firm or company practicing the profession, depending on the segments 
determined by the Ministry.

Article (17)  
Controls for Keeping Records, Files and Data  
The auditor shall take the necessary procedures that enable him to keep his clients’ records , 
files and data. To this end, he shall:  
1. Notify persons and entities whose accounts are audited by him that the period  during 
which records are kept , referred to in  the Law and the present resolution, is not  less than 
five (5) years, commencing from the end of the last financial year during which he audits 
their accounts;  
2. Maintain the confidentiality of the information mentioned in the records;  
3. Continue to respect th e obligation of keeping records and files in accordance with the 
provisions of the Law and the present Resolution in case of his suspension, termination 
or retirement;  
4. Notify the Ministry of any data, information or records lost or damaged due to any reason 
and submit an official statement indicating the reason for loss or damage;  
5. Keep an electronic copy of the records, files and data audited by him ; 
6. Submit an application to the Ministry for transfer of clients’ records to another auditor if 
he is writ ten off from the register in which he was registered, provided that he informs 
them of the same within no more than fifteen (15) days;  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 4 Regulating the 
Auditing Profession  14 
 7. Deliver  the records to the respective  clients or deliver the same to another auditor if he is 
written off from the regist ers of the Ministry, provided that the clients’ records are 
transferred in accordance with the provisions of Clause (6) of this article; and  
8. Deliver the documents to the respective clients or destroy  such records by punching or 
shredding by using machines that prevent leakage of information contained therein or 
disclosure of the same in any way after the expiry of the five (5) years prescribed for 
record -keeping.

Article (18)  
Disciplinary Board and its Working System  
1. The Auditor s Disciplinary Board formed in accordance with the provisions of article (28) 
of the Law shall convene whenever necessary at the call of the Chairman of the Board and 
at least three members.  
2. The quorum of the Board’s meetings shall be valid in the presence of the Chairman and at 
least two members . The Board’s decisions shall be issued by the majority of votes of the 
attending members. In case of a tie, the Chairman shall have the casting vote.  
3. The Board’s rapporteur shall develop a record to  write the minute s, work, 
recommendations and decisions of the Board.  
4. The Board shall issue its decision s within no more than fifteen (15) days from the date of 
its meeting . The decisions shall be written and reasoned.  
5. The Board’s rapporteur shall provide the auditor with a copy of the Board’s decision by 
registered mail within no more than ten (10) days from the date of issuance thereof or by 
one of the means set out in article (31) of the Law.  
 
 
 
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Auditing Profession  15

Article (19)  
Repeals  
Cabinet Resolution No. (21) of 2016 Concerning the Executive Regulations of Federal Law 
No. (12) of 2014 Regulating the Auditing Profession  is hereby repealed. Moreover, any 
resolution or provision contradicting or inconsistent with the present Resolution is hereby 
repealed.

Article (20)  
Publishing and Entry into Force of the Resolution  
The present Resolution shall be published in the Official Gazette and shall enter into force 
after four (4) days from the date of i ts publishing.  
 
 
 
 
 
 
 
 
 
 
Mohammed bin Rashid Al Maktoum  
Prime Minister  
 
Issued by Us:  
On: 10 Shawwal 1443 AH.  
Corresponding to: 11 May 2022 AD.