As stated in Article No. 2 of the said law, a person who is registered in the Auditors' Register shall fulfil the following conditions:

1. Be a Bahraini national.
2. Have full legal and civil qualifications.
3. Be of good repute and shall not have been finally convicted for a penalty of a breach of trust, a crime affecting their honour or integrity, or convicted of a crime involving a breach of professional ethics unless they have been reinstated or if three years have passed since the final judgement for the disciplinary offence.
4. Be a holder of B.Sc. degree in accounting or business administration specialising in accounting from one of the universities or higher institutes recognised by the relevant authority or any equivalent certificate recognised by such authority. In this case, the period of study shall not be less than three years.
5. Have a period of practical experience of no less than seven years in one of the audit firms in the State of Bahrain or outside it involved in audit work.
6. Be working on a full-time basis in this practice and may not carry on any business activity nor work in the government or the private sector.