Director-General of the Financial Supervisory Authority
Having examined Federal Decree-Law No. (32) of 2021 concerning commercial companies and its amendments, Pursuant to Federal Decree-Law No. (41) of 2023 on the regulation of the accounting and auditing profession, Pursuant to Federal Decree-Law No. (32) of 2025 concerning the Capital Market Authority, and Law No. (1) of 2016 concerning the Financial System of the Government of Dubai, its Executive regulations and any amendments thereto, Pursuant to Law No. (4) of 2018 establishing the Financial Supervisory Authority and its amendments, and Administrative Decision No. (143) of 2022 concerning the regulation of the appointment, reappointment and performance appraisal of auditors Accounts held with regulated entities,
have decided the following:
Definitions
Article (1)
The following words and expressions, wherever they appear in this Decision, shall have the meanings set out opposite each of them, unless the context otherwise requires The context of the text suggests otherwise:
Emirat...