01
Document overview
Details formation and conversion of public joint-stock companies, prospectuses and subscription, capital and shares, boards and general meetings, audit, internal control, legal advisers, disclosure and governance. It repealed Decisions 137/2002, 156/2002, 8/2018 and 10/2018.
02
Scope and exclusions
Applies to
Applies to Omani public joint-stock companies and companies being formed or converted into that form, together with the Commercial Companies Law and securities legislation.
Limitations and exclusions
It does not govern closed companies in all matters or replace sector licences for banks, insurers or other regulated issuers. The exact publication date and current text must be checked against the Arabic original and later instruments, including E/11/2026 and the AIM rules.
04
Official source
CMA Decision 27/2021 · issued 25 February 2021 · effective the day after Official Gazette publication; specified accreditation provisions after six months · Oman Financial Services Authority
September 13, 2026
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