Decision of the Chairman of the Abu Dhabi Accounting Authority No. 27 of 2023 Regarding the Rules of Ethical Conduct for Financial Reporting Officers and Auditors in Entities Subject to the Supervision of the Abu Dhabi Audit Authority

The Chairman of the Abu Dhabi Audit Authority,

- Having reviewed Abu Dhabi Law No. 13 of 2000 On the Reorganisation of the Abu Dhabi Audit Authority, as amended by Abu Dhabi Law No. 3 of 2022;

- Abu Dhabi Emiri Decree No. 4 of 2020 On the Appointment of the President of the Abu Dhabi Audit Authority;

- Federal Law No. 12 of 2014 On the Regulation of the Profession of Auditors;

- Federal Law No. 2 of 2015 Regarding Commercial Companies and its amendments;

- Abu Dhabi Law No. 1 of 2017 On the Financial System of the Government of Abu Dhabi and its amendments;

- Cabinet Decision No. 12 of 2016 On the Executive Regulations of Federal Law No. 12 of 2014 On the Regulation of the Profession of Auditors;

- Ministerial Decision No. 403 of 2015 On International Standards for the Profession of Auditing;

- Decision of the President of the Abu Dhabi Accounting Authority No. 53 of 2020 On the Rules for Appointing Auditors in Entities Subject to the Supervision of t...