External Shari’ah Auditors must promptly report to the Central Bank regarding any violations of relevant laws, regulations, instructions and any matters of significance arising from their audit of the Company. External Shari’ah Auditors making such reports in good faith shall not be considered to have breached any of their obligations.
13.2
The Company must promptly notify the Central Bank in case of resignation of their External Shari’ah Auditor and the reasons thereof, as well as obtain the no-objection from the Central Bank in case of their dismissal or change. Divergence of opinions between the Company and its External Shari’ah Auditor cannot be ground for dismissal.
Book traversal links for Article (13) Duty to Report to the Central Bank