1. Audited annual reports issued by audit firms that are registered and licensed to operate in the Kingdom of Bahrain. These audit firms must be licensed by MOIC to practise audit activities.
2. Audited annual reports from overseas audit firms that meet the following conditions:
- The audit firm must be licensed in the country where the annual report was issued.
- The audited annual report must be authenticated by appropriate authorities.
- The audited annual report must be prepared in accordance with International Financial Reporting Standards.
