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NameShareholding requirement for audit firm to obtain audit practising license
DescriptionAn individual and legal entity wishing to obtain an audit firm practicing license muust have a certified public accountant as shareholder of least three fifths of total shares and act as manager. In case there are more than two shareholders, have technical staffs that have acquired at least a high level education degree.
Comments-
Validity From22-07-2014
Validity To31-12-9999
ReferenceArticle 43
StatusActive
Measure TypeLicensing (based on experience, track record, technical requirements, and/or other)
Agency NameMinistry of Finance
Legal DocumentLaw on Independent Audit No. 51/NA, dated 22 July 2014
This measure applies to Service