| Prohibition on Certified Public Accountants from lending, borrowing, transferring or selling its Certified Public Accountant Certificate | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Prohibition on Certified Public Accountants from practicing any activity that impairs the reputation of the accounting and audit professions | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Prohibition on Certified Public Accountants from Working at two or more entities while having full-time work or rendering accounting and audit services without license of the Ministry of Finance | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Prohibition on impersonating an auditor or certified public accountant | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Prohibition on providing audit or accounting services without a license | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Prohibitions on slander | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Prohiobition on using threats on auditors | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Requirement for Accounting Firm Practicing License not be an officer, owner, shareholder or staff of any enterprise | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Requirement for Accounting Firm Practicing License to be a member of the Chamber of Professional Accountants and Auditors | Requirement to subscribe to association | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Requirement for Accounting Firm Practicing License to be certified | Licensing (based on qualifications / education) | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Requirement for Accounting Firm Practicing License to be free of embezzlement or other intentional infringements on finance or accounting | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Requirement for Accounting Firm Practicing License to have more than three technical staff that have acquired a high level education degree in accounting and finance | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Retention of audit-related documents for at least 10 years | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Obligations for Accounting Firms | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Shareholding requirement for audit firm to obtain audit practising license | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Transparency Report | Administrative Requirements | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
