About Auditors Quality Control Unit
Auditors’ Forms
Regulations
Auditors’ Registries
List of Measures
About Auditors Quality Control Unit
Auditors’ Quality Control Unit
In accordance with Article (11) of Law No. 123 of 2008 amending Capital Market Law No. 95 of 1992, FRA shall create a registry for auditors authorized to audit listed companies, public subscription companies, brokerage companies, and investment funds within banks and insurance companies. The FRA’s Board of Directors shall determine the criteria for listing and delisting auditors from this registry.
Terms of Reference of Auditors’ Quality Control Unit:
Under Article (11) of Law No. 123 of 2008, the Board of Directors of the Capital Market Authority (CMA) issued Decision No. 84 of 2008 regarding establishing the Auditors’ Quality Control Unit, as amended by Decision No. 50 of 2014 and its amendments.
Objectives of the Auditors’ Quality Control Unit
The Unit shall ensure auditors’ compliance with professional quality standards and relevant rules and regulations. In addition, the Unit shall verify that registered auditors perform their duties according to the Egyptian Auditing Standards and ethical and professional rules.
The meticulous role and functions of the Auditors’ Quality Control Unit according to Board of Directors Decision No. 50 of 2014
- The Unit shall set the rules for registering auditors at FRA’s registry
- The Unit shall propose a system for evaluating the quality of work performed by registered auditors
- The Unit shall cooperate with professional organizations
- The Unit shall propose memorandums of cooperation with other regulatory bodies to exchange information relevant to audit quality
- The Unit can propose disciplinary actions against auditors who violate regulations or fail to meet quality standards.
- The Unit shall organize workshops and training courses with local and international organizations.
- The Unit shall propose the fee for registering auditors at FRA’s registry.
Resolutions Governing Auditors’ Registration at FRA Registry
- FRA Board Decision No. 33 of 2009 established the initial controls for registering and maintaining auditors at FRA’s registry
- FRA Board Decision No. 84 of 2019 reorganized the existing controls for registration and continued registration of Auditors
- Decisions No. 109 and 165 of 2020 amended Decision No. 84 of 201
- Decision No. 3 of 2021 reorganized the controls for registration, continued registration, and deletion from FRA’s registry as amended by Decisions Nos. (192) and (152) of 2021.
- Subsequently, the Board of Directors of the FRA issued Decision No. (244) of2023, dated 8 November 2023, regarding the reorganization of the rules governing registration, continued registration, and deregistration in the Register of Auditors maintained by the Authority, in accordance with the latest amendment dated 21 May 2025, as further amended by Decision No. (305) dated 25 December 2024, and Decisions Nos. (66) and (105) of 2025.
Auditors’ Forms
Auditors’ Registration in the Official Register
Form | WORD | |
| Part 1 – Form (Section 1-1) |  |  |
| Part 1 – Special Provisions for Other Entities – Form (Section 1-2) | | |
| Part 1 – Special Provisions for Auditor Offices – Form ( Section 1-3) | | |
| Part 2: Class (A) | | |
| Part 2: Class (B) | | |
| Part 2: Class (C) | | |
Request to Amend Auditors’ Information
| Form | WORD | |
| Part 1 – Form (Section 1-2) | | |
| Part 1 – Special Provisions for Other Entities – Form (Section 2-2) | | |
| Part 1 – Special Provisions for Auditor Offices – Form ( Section 3-2) | | |
| Part 2: Class (A) | | |
| Part 2: Class (B) | | |
| Part 2: Class (C) | | |
Regulations
- Board Resolution No. 244 of 2023: Regarding the re-organization of registration, renewal and delisting criteria at Auditors’ Register (as per the latest amendment dated May 21, 2025).
- Board Resolution No. 50 of 2014: Regarding the organization of Auditors’ Quality Control Unit (as per the latest amendment dated 12/6/ 2024).
- Circular No. 5 of 2022: Regarding professional competency examinations for key positions in companies operating in non-banking financial activities.
- Resolution No. 843 of 2022: Regarding accounting treatment for changes in foreign exchange rates against the Egyptian Pound.
- Resolution No. 1378 of 2022: Amending Resolution No. 843 of 2022 regarding accounting treatment for changes in foreign exchange rates against the Egyptian Pound.
- Resolution No. 816 of 2022: Regarding extending the deadline for submitting financial statements for companies listed on the Egyptian Stock Exchange and companies subject to the Authority’s supervision.
- Prime Ministerial Decree No. 1568 of 2022: Regarding the amendment of certain provisions of the Egyptian Accounting Standards.
- Board Resolution No. 9 of 2022: Amending Board Resolution No. 53 of 2018 regarding the criteria for granting and maintaining licenses and the rules for share ownership in companies operating in non-banking financial activities.
- Resolution No. 192 of 2021: Amending Board Resolution No. 3 of 2021 regarding amending registration, renewal and delisting criteria at Auditors Register.
- Resolution No. 191 of 2021: Amending Board Resolution No. 50 of 2014 regarding the organization of Auditors’ Quality Control Unit.
- Resolution No. 152 of 2021: Amending Board Resolution No. 3 of 2021 regarding amending registration, renewal and delisting criteria at Auditors’ register.
- Resolution No. 3 of 2021: Regarding amending registration, renewal and delisting criteria.
- Chairman Resolution No. 140 of 2006: Regarding Quality Control Standards for firms and individuals performing audits and limited reviews of historical financial information.
- Circular No. 6 of 2014: Reaffirming the duties of auditors registered at the Authority’s registers.
- Circular No. 5 of 2010: Requiring companies under the Authority’s supervision to contract exclusively with auditors registered at FRA’s Register.
- Resolution No. 8 of 2009: Regarding the fees set for registration services.
- Resolution No. 10 of 2009: Regarding the establishment of a unified register for auditors of companies and entities subject to the Authority’s supervision.
- Resolution No. 22 of 2009: Approving amendments to Auditors’ Register.
- Resolution No. 23 of 2009: Approving amendments to the criteria set for registration, renewal and delisting in auditors’ register.
- Resolution No. 24 of 2009: Amending the resolution establishing Auditors’ Quality Control Unit.
- Resolution No. 33 of 2009: Regarding the criteria for registration, renewal and delisting in auditors’ register.
- Resolution No. 50 of 2009: Regarding the criteria for registration, renewal and delisting in auditors’ register.
- Resolution No. 50 of 2014: Regarding organizing the work of Auditors’ Quality Control Unit.
- Resolution No. 84 of 2019: Restructuring the criteria for registration, renewal and delisting in auditors’ register.
- Resolution No. 115 of 2019: Amending Board Resolution No. 161 of 2014 regarding registration and delisting criteria for auditors of microfinance companies, associations, and NGOs licensed for this activity.
- Resolution No. 109 of 2020: Amending Board Resolutions No. 161 of 2014 (microfinance auditors) and No. 84 of 2019 (general auditor registration criteria).
- Resolution No. 165 of 2020: Amending Board Resolution No. 109 of 2020.
- Ministerial Decree No. 166 of 2008: Regarding the issuance of Egyptian Standards for Auditing, Limited Review and Other Assurance Engagements.
Auditors’ Registries
Register of Auditors, Section Two, Branch (A)
Register of Auditors Registered with the Authority, Section Two, Branch (B)
Register of Auditors Registered with the Authority, Section Two, Branch (C)List of Measures
- Measures issued per the minutes of Auditors’ Quality Control Unit board meeting no. (3) of 2025 dated 20/10/ 2025.
- Resolutions of Auditors’ Quality Control Unit board at session no. (4) of 2024, ratified by FRA’s board resolution no. (230) dated 16/10/ 2024, regarding the following measures:
- Resolution of the first grievances’ committee at its session dated 1/12/ 2024, amending certain resolutions of the Unit’s board session no. (4) of 2024, ratified by FRA’s board resolution no. (230) dated 16/10/ 2024.
- FRA Board Resolution No. 168 of 2024 dated 31/7/ 2024, regarding the ratification of the Unit’s Board Meeting Minutes No. 2 of 2024 dated 24/7/ 2024.
- Measures issued against auditors by the Unit’s board resolution no. (1) of 2025.
- Measures issued under Auditors’ Quality Control Unit Board Minutes No. 2 of 2025, dated 15/7/2025.
- Measures taken by the Unit’s board no. (2) of 2023.
- Measures taken by the Unit’s board no. (1) of 2024.