To register specialized partnership, or foreign branch or individual establishments, as per below conditions:
- An applicant are required to be listed under the Auditor’s Register in the Ministry of Industry and commerce.
- A period of five years shall have elapsed from the date of his registration in the Auditors Register at the Ministry of Industry and commerce and shall have practiced for his own account as an auditor at any licensed audit firm. Members of internationally recognized societies of chartered accountants (CPA, ACCA, CA) with a twelve-year experience in the audit field inside or outside the Kingdom of Bahrain shall be exempted from the second condition.
- In the case of licensed foreign audit offices, each of them shall have an operational office in Bahrain under the responsibility of one of the partners who is registered in the Auditors Register at the Ministry of Industry and commerce.