‘Judge-led board’ bill aims to guide external auditors

TDT | Manama

Email: mail@newsofbahrain.com

Judges would chair a new ‘External Auditors Accountability Board’ under an urgent bill sent to Parliament that rewrites how external auditors are overseen and sanctioned.

Royal Decree No. 76 of 2025 refers amendments to Decree-Law No. 15 of 2021 on External Auditors to the Council of Representatives under the Constitution’s fast-track route.

The decree was issued at Riffa Palace on 31 December 2025, signed by King Hamad bin Isa Al Khalifa and naming Prime Minister Salman bin Hamad Al Khalifa.

The Legislation and Legal Opinion Commission said the bill follows Cabinet Decision No. 2821-02, taken on 8 December 2025 and relayed to the commission on 14 December, approving the draft and ordering its urgent referral.

The draft updates the rules for entry to the auditors’ register, including a valid professional accounting qualification, at least five years’ experience and full-time practice.

It keeps Bahraini nationality as the baseline but sets conditions for non-Bahrainis, including lawful residence, work with a licensed audit firm in Bahrain, proof they remain authorised abroad, and five years’ continuous post-qualification experience.