The auditor shall not be a founder, a member of the board of directors or of the Executive Management, or from the employees of the company or its subsidiary companies. The auditor shall not provide to the company or its subsidiary companies any technical, administrative or consultancy services, other than the services specified by the Concerned Body.
This site currently publishes a verified part of the instrument; the remaining provisions continue to exist and apply independently of their absence from this corpus. Interpretation and application must be checked against the official Arabic text and the current version.