| Prohibition on Auditors 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 Auditors from practicing at two or more accounting or audit firms, or practicing another profession besides the accounting and audit profession | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Prohibition on Auditors from requesting, claiming or receiving bribes, and colluding with auditee | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Prohibition on Auditors from selling and buying shares, bonds or other assets to and from auditee when performing audit work | Prohibition | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Prohibition on Auditors from working at two or more entities while having full-time work with one of those entities 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 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 |
| Auditees to avoid any action that impedes the work of the 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 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 |
| Audit firm to be a member of a professional network | Requirement to subscribe to association | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
| Audit firm to be a member of the Chamber of Professional Accountants and Auditors to obtain audit practising license | Requirement to subscribe to association | Ministry of Finance | Law on Independent Audit No. 51/NA, dated 22 July 2014 | 31-12-9999 |
