Dubai Administrative Decision No. 143 of 2022 Regulating the Appointment, Reappointment, and Performance Evaluation of Auditors by the Entities Subject to Audit

The Director General of the Financial Audit Authority, 

After perusal of: 

- Federal Law No. 12 of 2014 Regulating the Audit Profession, its amendments, and its Executive Regulations;

- Federal Law No. 4 of 2000 Establishing the Emirates Securities and Commodities Authority and Market and its amendments; 

- Federal Decree-Law No. 32 of 2021 Concerning Commercial Companies; 

- Dubai Law No. 1 of 2016 Concerning the Financial Regulations of the Government of Dubai, and its Executive Regulations and its amendments; 

- Dubai Law No. 4 of 2018 Establishing the Financial Audit Authority; and 

- Dubai Law No. 12 of 2020 Concerning Contracts and Warehouse Management in the Government of Dubai, 

Does hereby issue this Decision. 

Article 1 — Definitions

The following words and expressions, wherever mentioned in this Decision, will have the meaning indicated opposite each of them unless the context implies otherwise: 

Emirate: The Emirate of Dubai. 

FAA: The Financial Audit Authority. 

Government Entity: Any of the Government...