The Cabinet,
- Having reviewed
- The Constitution;
- Federal Law No. 1 of 1972 Concerning the Competences of Ministries and the Powers of Ministers, as amended;
- Federal Law No. 12 of 2014 Regulating the Auditing Profession, as amended;
- Cabinet Decision No. 21 of 2016 Concerning the Executive Regulations of Federal Law No. 12 of 2014 Regulating the Auditing Profession; and
- Based on the proposal of the Minister of Economy and the approval of the Cabinet,
Hereby decides as follows:
The definitions mentioned in Federal Law No. 12 of 2014 shall apply to the present Decision. Otherwise, the following words and expressions shall bear the meanings assigned thereto respectively, unless the context requires otherwise:
Fellowship Certificate : The fellowship certificate approved by the Ministry.
Register : Any register of auditors set forth in Article 2 of the present Decision and created in the Ministry for recording auditors in accordance with the provisions of the Law and the present Decision.
Electronic Auditor P...