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Name: Federal Law No. 12 of 2014 concerning Auditing Profession Law.
Country: United Arab Emirates
Subject(s): Specific categories of workers
Type of legislation: Law, Act
Adopted on: 2014-11-30
Entry into force:
ISN: ARE-2014-L-98659
Bibliography: Legislation on-line in Arabic Legislation on-line in Arabic Ministry of Justice, United Arab Emirates PDF in Arabic PDF in Arabic (consulted on 2015-04-14)
Abstract/Citation: The law sets guidelines for the licensing of auditing firms and professionals, with would-be auditors obliged to hold at least a bachelor's degree in accounting, or an equivalent qualification.
In addition, auditors will be required to undergo ongoing professional training to remain qualified.
Basic text(s):

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