1-9

This Regulation shall be published in the Official Gazette in both Arabic and English, and shall come into effect immediately on its publication. Companies which are not currently in compliance with the requirements must rectify this within six (6) months from the publication date.

2-9

Companies that will have the same External Audit firm engaged cumulatively for six (6) years or more as at the end of 2023 must rotate the external audit firm in 2024.