Audit, accounting and professional licensing · Regulatory layer

Oman Accounting and Auditing Profession Law

Governs admission, registration, professional practice and discipline of accountants and auditors; regulatory competence transferred to the FSA on 25 March 2024.

Material typeRoyal Decree

Legal branchAudit, accounting and professional licensing

Legal layerRegulatory layer

Source languageOfficial Arabic text

Review dateSeptember 13, 2026

Document overview

Governs admission, registration, professional practice and discipline of accountants and auditors; regulatory competence transferred to the FSA on 25 March 2024.

Scope and exclusions

Applies to

Applies to persons and firms providing regulated accounting and audit services in Oman.

Limitations and exclusions

Corporate registration or an accounting qualification does not itself replace FSA professional authorisation; mandatory-audit duties also depend on the entity's company, banking, insurance, tax or zone regime.

Official source

Royal Decree 77/1986 · regulatory competence transferred by Royal Decree 20/2024 · Oman Ministry of Justice and Legal Affairs

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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