{"id":13760536,"date":"2023-03-15T07:28:37","date_gmt":"2023-03-15T05:28:37","guid":{"rendered":"https:\/\/fra.gov.eg\/auditors-portal\/"},"modified":"2026-03-29T12:25:04","modified_gmt":"2026-03-29T10:25:04","slug":"auditors-portal","status":"publish","type":"page","link":"https:\/\/fra.gov.eg\/en\/auditors-portal\/","title":{"rendered":"Auditors&#8217; Portal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"13760536\" class=\"elementor elementor-13760536 elementor-8632885\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a01ae1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a01ae1\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ffda9cd\" data-id=\"ffda9cd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e5178f0 elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"e5178f0\" data-element_type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2401\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2401\" aria-expanded=\"false\">About Auditors Quality Control Unit <\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2402\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2402\" aria-expanded=\"false\">Auditors\u2019 Forms<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2403\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2403\" aria-expanded=\"false\">Regulations<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2404\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2404\" aria-expanded=\"false\">Auditors\u2019 Registries<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2405\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2405\" aria-expanded=\"false\">List of Measures <\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2401\" aria-expanded=\"false\">About Auditors Quality Control Unit <\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2401\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2401\" tabindex=\"0\" hidden=\"false\"><p><strong><u>Auditors\u2019 Quality Control Unit\u00a0 <\/u><\/strong><\/p><p>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\u2019s Board of Directors shall determine the criteria for listing and delisting auditors from this registry.<\/p><p><b>Terms of Reference of Auditors\u2019 Quality Control Unit:<\/b><\/p><p>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\u2019 Quality Control Unit, as amended by Decision No. 50 of 2014 and its amendments.<\/p><p><b>Objectives of the Auditors\u2019 Quality Control Unit<\/b><\/p><p>The Unit shall ensure auditors\u2019 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.<\/p><p>The meticulous role and functions of the Auditors\u2019 Quality Control Unit according to Board of Directors Decision No. 50 of 2014<\/p><ul><li>The Unit shall set the rules for registering auditors at FRA\u2019s registry<\/li><li>The Unit shall propose a system for evaluating the quality of work performed by registered auditors<\/li><li>\u00a0The Unit shall cooperate with professional organizations<\/li><li>\u00a0 \u00a0The Unit shall propose memorandums of cooperation with other regulatory bodies to exchange information relevant to audit quality<\/li><li>\u00a0 The Unit can propose disciplinary actions against auditors who violate regulations or fail to meet quality standards.<\/li><li>\u00a0 The Unit shall organize workshops and training courses with local and international organizations.<\/li><li>The Unit shall propose the fee for registering auditors at FRA\u2019s registry.<\/li><\/ul><p><strong>Resolutions Governing Auditors\u2019 Registration at FRA Registry\u00a0<\/strong><\/p><ul><li>\u00a0 FRA Board Decision No. 33 of 2009 established the initial controls for registering and maintaining auditors at FRA\u2019s registry<\/li><li>\u00a0 FRA Board Decision No. 84 of 2019 reorganized the existing controls for registration and continued registration of Auditors<\/li><li>\u00a0 Decisions No. 109 and 165 of 2020 amended Decision No. 84 of 201<\/li><\/ul><ul><li><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Decision No. 3 of 2021 reorganized the controls for registration, continued registration, and deletion from FRA\u2019s registry\u00a0<\/span>as amended by Decisions Nos. (192) and (152) of 2021.<\/li><li>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.<\/li><\/ul><p class=\"MsoNormal\">\u00a0<\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2402\" aria-expanded=\"false\">Auditors\u2019 Forms<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2402\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2402\" tabindex=\"0\" hidden=\"hidden\"><p style=\"text-align: left;\"><strong>\u00a0Auditors\u2019 Registration in the Official Register\u00a0\u00a0<\/strong><\/p><table style=\"height: 155px; width: 100.606%; border-collapse: collapse;\"><tbody><tr style=\"height: 82px;\"><td style=\"width: 41.0081%; height: 10px; text-align: center;\"><p><strong>Form<\/strong><\/p><\/td><td style=\"width: 15.7052%; height: 10px; text-align: center;\"><strong>WORD<\/strong><\/td><td style=\"width: 16.6866%; height: 10px; text-align: center;\"><strong>PDF<\/strong><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 41.0081%; height: 24px;\">Part 1 &#8211; Form (Section 1-1)<\/td><td style=\"width: 15.7052%; height: 24px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/07\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u0642\u064a\u062f-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-\u0646\u0645\u0648\u0630\u062c-\u0627\u0644\u0642\u0633\u0645....docx\"><img class=\"aligncenter wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"23\" height=\"23\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 23px) 100vw, 23px\" \/><\/a><\/td><td style=\"width: 16.6866%; height: 24px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/07\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u0642\u064a\u062f-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-\u0646\u0645\u0648\u0630\u062c-\u0627\u0644\u0642\u0633\u0645....pdf\"><img class=\"aligncenter wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"46\" height=\"26\" \/><\/a><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 41.0081%; height: 17px;\">Part 1 &#8211; Special Provisions for Other Entities &#8211; Form (Section 1-2)<\/td><td style=\"width: 15.7052%; height: 17px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/12\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u062a\u062d\u062f\u064a\u062b-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-\u0646\u0645\u0648\u0630\u062c-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-2-1.docx\"><img class=\"aligncenter wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"25\" height=\"25\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 25px) 100vw, 25px\" \/><\/a><\/td><td style=\"width: 16.6866%; height: 17px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/12\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u062a\u062d\u062f\u064a\u062b-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-\u0646\u0645\u0648\u0630\u062c-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-2-1.pdf\"><img class=\"aligncenter wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"50\" height=\"28\" \/><\/a><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 41.0081%; height: 24px;\">Part 1 &#8211; Special Provisions for Auditor Offices &#8211; Form ( Section 1-3)<\/td><td style=\"width: 15.7052%; height: 24px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u0642\u064a\u062f-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-\u0640-\u062d\u0627\u0644\u0627\u062a-\u062e\u0627\u0635\u0629-\u0645\u0631\u062a\u0628\u0637\u0629-\u0628\u0627\u0644\u0645\u0643\u0627\u062a\u0628-\u0646\u0645\u0648\u0630\u062c-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-1-3.docx\"><img class=\"aligncenter wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"27\" height=\"27\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 27px) 100vw, 27px\" \/><\/a><\/td><td style=\"width: 16.6866%; height: 24px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u0642\u064a\u062f-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-\u0640-\u062d\u0627\u0644\u0627\u062a-\u062e\u0627\u0635\u0629-\u0645\u0631\u062a\u0628\u0637\u0629-\u0628\u0627\u0644\u0645\u0643\u0627\u062a\u0628-\u0646\u0645\u0648\u0630\u062c-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-1-3.pdf\"><img class=\"aligncenter wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"49\" height=\"27\" \/><\/a><\/td><\/tr><tr style=\"height: 32px;\"><td style=\"width: 41.0081%; height: 32px;\">Part 2: Class (A)<\/td><td style=\"width: 15.7052%; height: 32px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u0642\u064a\u062f-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u062b\u0627\u0646\u0649-\u0627\u0644\u0641\u0631\u0639-\u0623.docx\"><img class=\"aligncenter wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"27\" height=\"27\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 27px) 100vw, 27px\" \/><\/a><\/td><td style=\"width: 16.6866%; height: 32px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u0642\u064a\u062f-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u062b\u0627\u0646\u0649-\u0627\u0644\u0641\u0631\u0639-\u0623.pdf\"><img class=\"aligncenter wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"46\" height=\"26\" \/><\/a><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 41.0081%; height: 24px;\">Part 2: Class \u00a0(B)<\/td><td style=\"width: 15.7052%; height: 24px;\"><img class=\"wp-image-20289491 aligncenter\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"25\" height=\"25\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 25px) 100vw, 25px\" \/><\/td><td style=\"width: 16.6866%; height: 24px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u0642\u064a\u062f-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u062b\u0627\u0646\u0649-\u0627\u0644\u0641\u0631\u0639-\u0628.pdf\"><img class=\"aligncenter wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"44\" height=\"25\" \/><\/a><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 41.0081%; height: 24px;\">Part 2: Class\u00a0 (C)<\/td><td style=\"width: 15.7052%; height: 24px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u0642\u064a\u062f-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u062b\u0627\u0646\u0649-\u0627\u0644\u0641\u0631\u0639-\u062c.docx\"><img class=\"aligncenter wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"25\" height=\"25\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 25px) 100vw, 25px\" \/><\/a><\/td><td style=\"width: 16.6866%; height: 24px;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u0642\u064a\u062f-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u062b\u0627\u0646\u0649-\u0627\u0644\u0641\u0631\u0639-\u062c.pdf\"><img class=\"aligncenter wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"55\" height=\"31\" \/><\/a><\/td><\/tr><\/tbody><\/table><p><strong>\u00a0 Request to Amend Auditors\u2019 Information<\/strong><\/p><table style=\"border-collapse: collapse; width: 100%; height: 182px;\"><tbody><tr style=\"height: 38px;\"><td style=\"width: 56.304%; height: 38px; text-align: center;\"><strong>Form<\/strong><\/td><td style=\"width: 21.2434%; height: 38px; text-align: center;\"><strong>WORD<\/strong><\/td><td style=\"width: 22.4525%; height: 38px; text-align: center;\"><strong>PDF<\/strong><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 56.304%; height: 24px;\">Part 1\u00a0 &#8211; Form (Section 1-2)<\/td><td style=\"width: 21.2434%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/02\/1.docx\"><img class=\"wp-image-20289491 alignnone\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"24\" height=\"24\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 24px) 100vw, 24px\" \/><\/a><\/td><td style=\"width: 22.4525%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u062a\u062d\u062f\u064a\u062b-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-\u0646\u0645\u0648\u0630\u062c-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-2-1.pdf\"><img class=\"alignnone wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"49\" height=\"27\" \/><\/a><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 56.304%; height: 24px;\">Part 1 &#8211; Special Provisions for Other Entities &#8211; Form (Section 2-2)<\/td><td style=\"width: 21.2434%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/02\/2.docx\"><img class=\"alignnone wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"24\" height=\"24\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 24px) 100vw, 24px\" \/><\/a><\/td><td style=\"width: 22.4525%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u062a\u062d\u062f\u064a\u062b-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-\u0640-\u062d\u0627\u0644\u0627\u062a-\u062e\u0627\u0635\u0629-\u0645\u0631\u062a\u0628\u0637\u0629-\u0628\u062c\u0647\u0627\u062a-\u0623\u062e\u0631\u0649-\u0646\u0645\u0648\u0630\u062c-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-2-2.pdf\"><img class=\"alignnone wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"45\" height=\"25\" \/><\/a><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 56.304%; height: 24px;\">Part 1 &#8211; Special Provisions for Auditor Offices &#8211; Form ( Section 3-2)<\/td><td style=\"width: 21.2434%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/02\/3.docx\"><img class=\"alignnone wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"27\" height=\"27\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 27px) 100vw, 27px\" \/><\/a><\/td><td style=\"width: 22.4525%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u062a\u062d\u062f\u064a\u062b-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-\u0640-\u062d\u0627\u0644\u0627\u062a-\u062e\u0627\u0635\u0629-\u0645\u0631\u062a\u0628\u0637\u0629-\u0628\u0627\u0644\u0645\u0643\u0627\u062a\u0628-\u0646\u0645\u0648\u0630\u062c-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u0623\u0648\u0644-2-3.pdf\"><img class=\"alignnone wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"42\" height=\"23\" \/><\/a><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 56.304%; height: 24px;\">Part 2: Class (A)<\/td><td style=\"width: 21.2434%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/02\/4.docx\"><img class=\"alignnone wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"23\" height=\"23\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 23px) 100vw, 23px\" \/><\/a><\/td><td style=\"width: 22.4525%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u062a\u062d\u062f\u064a\u062b-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u062b\u0627\u0646\u0649-\u0627\u0644\u0641\u0631\u0639-\u0623.pdf\"><img class=\"alignnone wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"47\" height=\"26\" \/><\/a><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 56.304%; height: 24px;\">Part 2: Class\u00a0 (B)<\/td><td style=\"width: 21.2434%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/02\/5.docx\"><img class=\"alignnone wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"24\" height=\"24\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 24px) 100vw, 24px\" \/><\/a><\/td><td style=\"width: 22.4525%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u062a\u062d\u062f\u064a\u062b-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u062b\u0627\u0646\u0649-\u0627\u0644\u0641\u0631\u0639-\u0628.pdf\"><img class=\"alignnone wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"50\" height=\"28\" \/><\/a><\/td><\/tr><tr style=\"height: 24px;\"><td style=\"width: 56.304%; height: 24px;\">Part 2: Class\u00a0 (C)<\/td><td style=\"width: 21.2434%; height: 24px; text-align: center;\"><a href=\" https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/02\/6.docx\"><img class=\"alignnone wp-image-20289491\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png\" alt=\"\" width=\"23\" height=\"23\" srcset=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1.png 225w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-150x150.png 150w, https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/icon-word-1-100x100.png 100w\" sizes=\"(max-width: 23px) 100vw, 23px\" \/><\/a><\/td><td style=\"width: 22.4525%; height: 24px; text-align: center;\"><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/11\/\u0627\u0633\u062a\u0645\u0627\u0631\u0629-\u062a\u062d\u062f\u064a\u062b-\u0628\u064a\u0627\u0646\u0627\u062a-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0628\u0633\u062c\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0642\u0633\u0645-\u0627\u0644\u062b\u0627\u0646\u0649-\u0627\u0644\u0641\u0631\u0639-\u062c.pdf\"><img class=\"alignnone wp-image-20289489\" src=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/images.png\" alt=\"\" width=\"52\" height=\"29\" \/><\/a><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2403\" aria-expanded=\"false\">Regulations<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2403\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2403\" tabindex=\"0\" hidden=\"hidden\"><ul class=\"iconic-list spaced\"><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/07\/%D9%82%D8%B1%D8%A7%D8%B1-%D8%B1%D9%82%D9%85-244-%D8%A3%D8%AE%D8%B1%D8%AA%D8%B9%D8%AF%D9%8A%D9%84-21-5-2025.pdf\">Board Resolution No. 244 of 2023: <\/a><\/strong>Regarding the re-organization of registration, renewal and delisting criteria at Auditors\u2019 Register (as per the latest amendment dated May 21, 2025).<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/07\/%D9%82%D8%B1%D8%A7%D8%B1-%D8%B1%D9%82%D9%85-50-%D9%84%D8%B3%D9%86%D8%A9-2014-%D8%A8%D8%B9%D8%AF-%D8%A7%D9%84%D8%AA%D8%B9%D8%AF%D9%8A%D9%84-%D8%A8%D9%82%D8%B1%D8%A7%D8%B1-131-%D9%84%D8%B3%D9%86%D8%A9-2024.pdf\">Board Resolution No. 50 of 2014: <\/a><\/strong>Regarding the organization of Auditors\u2019 Quality Control Unit (as per the latest amendment dated 12\/6\/ 2024).<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2022\/12\/%D9%83%D8%AA%D8%A7%D8%A8-%D8%AF%D9%88%D8%B1%D9%8A-%D8%B1%D9%82%D9%85-5-%D9%84%D8%B3%D9%86%D8%A9-2022.pdf\">Circular No. 5 of 2022: <\/a><\/strong>Regarding professional competency examinations for key positions in companies operating in non-banking financial activities.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2022\/05\/843.pdf\"><strong>Resolution No. 843 of 2022: <\/strong><\/a>Regarding accounting treatment for changes in foreign exchange rates against the Egyptian Pound.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2022\/08\/1378.pdf\"><strong>Resolution No. 1378 of 2022: <\/strong><\/a>Amending Resolution No. 843 of 2022 regarding accounting treatment for changes in foreign exchange rates against the Egyptian Pound.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2022\/04\/%D9%82%D8%B1%D8%A7%D8%B1-%D9%85%D8%AF-%D9%85%D9%87%D9%84%D8%A9-%D8%AA%D9%82%D8%AF%D9%8A%D9%85-%D8%A7%D9%84%D9%82%D9%88%D8%A7%D8%A6%D9%85-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9.pdf\"><strong>Resolution No. 816 of 2022: <\/strong><\/a>Regarding extending the deadline for submitting financial statements for companies listed on the Egyptian Stock Exchange and companies subject to the Authority&#8217;s supervision.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2022\/05\/%D9%82%D8%B1%D8%A7%D8%B1-%D8%B1%D8%A6%D9%8A%D8%B3-%D8%A7%D9%84%D9%88%D8%B2%D8%A7%D8%B1%D8%A7%D8%A1-%D8%B1%D9%82%D9%85-1568-%D9%84%D8%B3%D9%86%D8%A9-2022-%D8%A8%D8%AA%D8%B9%D8%AF%D9%8A%D9%84-%D8%A8%D8%B9%D8%B6-%D8%A7%D8%AD%D9%83%D8%A7%D9%85-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D9%85%D8%B5%D8%B1%D9%8A%D8%A9.pdf\"><strong>Prime Ministerial Decree No. 1568 of 2022: <\/strong><\/a>Regarding the amendment of certain provisions of the Egyptian Accounting Standards.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2022\/01\/9-2.pdf\"><strong>Board Resolution No. 9 of 2022: <\/strong><\/a>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.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2021\/12\/192.pdf\"><strong>Resolution No. 192 of 2021: <\/strong><\/a>Amending Board Resolution No. 3 of 2021 regarding amending registration, renewal and delisting criteria at Auditors Register.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2021\/12\/191.pdf\"><strong>Resolution No. 191 of 2021: <\/strong><\/a>Amending Board Resolution No. 50 of 2014 regarding the organization of Auditors\u2019 Quality Control Unit.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2021\/10\/152.pdf\"><strong>Resolution No. 152 of 2021: <\/strong><\/a>Amending Board Resolution No. 3 of 2021 regarding amending registration, renewal and delisting criteria at Auditors\u2019 register.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2021\/03\/3.pdf\"><strong>Resolution No. 3 of 2021: <\/strong><\/a>Regarding amending registration, renewal and delisting criteria.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG20279_UG20280.pdf\"><strong>Chairman Resolution No. 140 of 2006: <\/strong><\/a>Regarding Quality Control Standards for firms and individuals performing audits and limited reviews of historical financial information.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG44119_UG44120.pdf\">Circular No. 6 of 2014: <\/a><\/strong>Reaffirming the duties of auditors registered at the Authority&#8217;s registers.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG44025_UG44029.pdf\">Circular No. 5 of 2010: <\/a><\/strong>Requiring companies under the Authority&#8217;s supervision to contract exclusively with auditors registered at FRA\u2019s Register.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG20057UG20058.pdf\">Resolution No. 8 of 2009: <\/a><\/strong>Regarding the fees set for registration services.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG19746UG19748.pdf\">Resolution No. 10 of 2009<\/a><\/strong>: Regarding the establishment of a unified register for auditors of companies and entities subject to the Authority&#8217;s supervision.<\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG13377UG13378.pdf\"><strong>Resolution No. 22 of 2009<\/strong>:<\/a> Approving amendments to Auditors\u2019 Register.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG13379UG13380.pdf\">Resolution No. 23 of 2009<\/a><\/strong>: Approving amendments to the criteria set for registration, renewal and delisting in auditors\u2019 register.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG13382UG13383.pdf\">Resolution No. 24 of 2009<\/a><\/strong>: Amending the resolution establishing Auditors\u2019 Quality Control Unit.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG19749UG19750.pdf\">Resolution No. 33 of 2009<\/a>:<\/strong> Regarding the criteria for registration, renewal and delisting in auditors\u2019 register.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG31802UG31803.pdf\">Resolution No. 50 of 2009:<\/a><\/strong> Regarding the criteria for registration, renewal and delisting in auditors\u2019 register.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG31802UG31803.pdf\">Resolution No. 50 of 2014<\/a><\/strong>: Regarding organizing the work of Auditors\u2019 Quality Control Unit.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG47633UG47634.pdf\">Resolution No. 84 of 2019:<\/a><\/strong> Restructuring the criteria for registration, renewal and delisting in auditors\u2019 register.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG47952UG47953.pdf\">Resolution No. 115 of 2019:<\/a><\/strong> Amending Board Resolution No. 161 of 2014 regarding registration and delisting criteria for auditors of microfinance companies, associations, and NGOs licensed for this activity.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG50820UG50821.pdf\">Resolution No. 109 of 2020:<\/a><\/strong> Amending Board Resolutions No. 161 of 2014 (microfinance auditors) and No. 84 of 2019 (general auditor registration criteria).<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG51979UG51980.pdf\">Resolution No. 165 of 2020:<\/a><\/strong> Amending Board Resolution No. 109 of 2020.<\/li><li><strong><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2020\/12\/UG20044_UG20045.pdf\">Ministerial Decree No. 166 of 2008:<\/a><\/strong> Regarding the issuance of Egyptian Standards for Auditing, Limited Review and Other Assurance Engagements.<\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2404\" aria-expanded=\"false\">Auditors\u2019 Registries<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2404\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2404\" tabindex=\"0\" hidden=\"hidden\"><p><a href=\"https:\/\/fra.gov.eg\/%d8%b3%d8%ac%d9%84-%d9%85%d8%b1%d8%a7%d9%82%d8%a8%d9%8a-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa\/\">Auditors\u2019 Registries<\/a><\/p><pre id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"font-size: 28px; line-height: 36px; background-color: #f8f9fa; border-width: initial; border-style: none; padding: 2px 0px 2px 0.14em; position: relative; margin-top: -2px; margin-bottom: -2px; resize: none; font-family: inherit; overflow: hidden; width: 270px; text-wrap-mode: wrap; overflow-wrap: break-word; outline: 0px; color: #1f1f1f;\" tabindex=\"-1\" role=\"text\" data-placeholder=\"\u0627\u0644\u062a\u0631\u062c\u0645\u0629\" data-ved=\"2ahUKEwjilfrKp-CRAxUmif0HHS_8IbQQ3ewLegQIDBAT\" aria-label=\"\u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u062a\u0631\u062c\u0645: 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)\"><span class=\"Y2IQFc\" lang=\"en\"><a href=\"https:\/\/fra.gov.eg\/%d8%b3%d8%ac%d9%84-%d9%85%d8%b1%d8%a7%d9%82%d8%a8%d9%8a-%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d8%ab%d8%a7%d9%86%d9%8a-%d9%81%d8%b1%d8%b9-%d8%a3\/\"><span style=\"color: #ff0000; font-size: 12pt;\">Register of Auditors, Section Two, Branch (A)\n<\/span><\/a>\n<span style=\"color: #ff0000; font-size: 12pt;\"><a style=\"color: #ff0000;\" href=\"https:\/\/fra.gov.eg\/%d8%b3%d8%ac%d9%84-%d9%85%d8%b1%d8%a7%d9%82%d8%a8%d9%8a-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d9%82%d9%8a%d8%af%d9%8a%d9%86-%d8%a8%d8%a7%d9%84%d9%87%d9%8a%d8%a6%d8%a9-2\/\">Register of Auditors Registered with the Authority, Section Two, Branch (B)\n<\/a>\n<a style=\"color: #ff0000;\" href=\"https:\/\/fra.gov.eg\/%d8%b3%d8%ac%d9%84-%d9%85%d8%b1%d8%a7%d9%82%d8%a8%d9%8a-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d9%82%d9%8a%d8%af%d9%8a%d9%86-%d8%a8%d8%a7%d9%84%d9%87%d9%8a%d8%a6%d8%a9-3\/\">Register of Auditors Registered with the Authority, Section Two, Branch (C)<\/a><\/span><\/span><\/pre><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2405\" aria-expanded=\"false\">List of Measures <\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2405\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2405\" tabindex=\"0\" hidden=\"hidden\"><ul>\n<li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/11\/\u0645\u0644\u062e\u0635-\u0642\u0631\u0627\u0631\u0627\u062a-\u0645\u062c\u0644\u0633-\u0627\u062f\u0627\u0631\u0629-\u0627\u0644\u0648\u062d\u062f\u0629-3\u0644\u0633\u0646\u06292025.xlsx\">Measures issued per the minutes of Auditors\u2019 Quality Control Unit board meeting no. (3) of 2025 dated 20\/10\/ 2025.<\/a><\/li>\n<li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/01\/1.xlsx\">Resolutions of Auditors\u2019 Quality Control Unit board at session no. (4) of 2024, ratified by FRA\u2019s board resolution no. (230) dated 16\/10\/ 2024, regarding the following measures:<\/a><\/li>\n<li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/01\/\u0631\u0642\u0645-4-\u0644\u0633\u0646\u0629-2024-2-2.xlsx\">Resolution of the first grievances\u2019 committee at its session dated 1\/12\/ 2024, amending certain resolutions of the Unit\u2019s board session no. (4) of 2024, ratified by FRA\u2019s board resolution no. (230) dated 16\/10\/ 2024.<\/a><\/li>\n<li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/08\/\u062a\u062f\u0627\u0628\u064a\u0631-\u0645\u062a\u062e\u0630\u0629-\u0636\u062f\u0645\u0631\u0627\u0642\u0628-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0647\u0634\u0627\u0645-\u0644\u0628\u064a\u0628.xlsx\">FRA Board Resolution No. 168 of 2024 dated 31\/7\/ 2024, regarding the ratification of the Unit\u2019s Board Meeting Minutes No. 2 of 2024 dated 24\/7\/ 2024.<\/a><\/li>\n<li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/02\/\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631-\u0627\u0644\u0645\u062a\u062e\u0630\u0629-\u0628\u0645\u062c\u0644\u0633-\u0625\u062f\u0627\u0631\u0629-\u0627\u0644\u0648\u062d\u062f\u0629-\u0631\u0642\u0645-1-\u0644\u0633\u0646\u0629-2025-10.xlsx\">Measures issued against auditors by the Unit&#8217;s board resolution no. (1) of 2025.<\/a><\/li>\n<li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/08\/\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631-\u0627\u0644\u0635\u0627\u062f\u0631\u0629-\u0636\u062f-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0648\u0641\u0642\u0627-\u0644\u0642\u0631\u0627\u0631-\u0645\u062c\u0644\u0633-\u0627\u062f\u0627\u0631\u0629-\u0627\u0644\u0647\u064a\u0626\u0629-\u0631\u0642\u0645-2-\u0644....xlsx\">Measures issued under Auditors\u2019 Quality Control Unit Board Minutes No. 2 of 2025, dated 15\/7\/2025.<\/a><\/li>\n<li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631-\u0627\u0644\u0645\u062a\u062e\u0630\u0629-\u0628\u0645\u062c\u0644\u0633-\u0625\u062f\u0627\u0631\u0629-\u0627\u0644\u0648\u062d\u062f\u0629-\u0631\u0642\u0645-2-\u0644\u0633\u0646\u0629-2023-2.xlsx\">Measures taken by the Unit&#8217;s board no. (2) of 2023.<\/a><\/li>\n<li><a style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\" href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2025\/12\/%D8%A7%D9%84%D8%AA%D8%AF%D8%A7%D8%A8%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AA%D8%AE%D8%B0%D8%A9-%D8%A8%D9%85%D8%AC%D9%84%D8%B3-%D8%A5%D8%AF%D8%A7%D8%B1%D8%A9-%D8%A7%D9%84%D9%88%D8%AD%D8%AF%D8%A9-%D8%B1%D9%82%D9%85-1-%D9%84%D8%B3%D9%86%D8%A9-2024-3.xlsx\" target=\"_blank\" rel=\"noopener\">Measures taken by the Unit&#8217;s board no. (1) of 2024.<\/a><\/li>\n<li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2026\/02\/\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631-\u0627\u0644\u0645\u062a\u062e\u0630\u0629-\u0628\u0645\u062c\u0644\u0633-\u0625\u062f\u0627\u0631\u0629-\u0627\u0644\u0648\u062d\u062f\u0629-\u0631\u0642\u0645-37\u0644\u0633\u0646\u0629-\u0628\u062a\u0627\u0631\u064a\u062e-1-2-2026.xlsx\">Resolutions of Auditors\u2019 Quality Control Unit board at session no. 1 of 2026, ratified by FRA\u2019s board resolution no. 37) dated 28\/1\/ 2026, regarding the following measures<\/a><\/li>\n<li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2026\/02\/\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631-\u0627\u0644\u0635\u0627\u062f\u0631\u0629-\u0628\u0645\u062d\u0636\u0631-\u0627\u062c\u062a\u0645\u0627\u0639-\u0645\u062c\u0644\u0633-\u0625\u062f\u0627\u0631\u0629-\u0648\u062d\u062f\u0629-\u0627\u0644\u0631\u0642\u0627\u0628\u0629-\u0639\u0644\u0649-\u062c\u0648\u062f\u0629-\u0623\u0639\u0645\u0627\u0644-\u0645\u0631\u0627\u0642\u0628\u0649-\u0627\u0644\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u064a\u0646-1.pdf\">Measures issued per the minutes of Auditors\u2019 Quality Control Unit board meeting no.( 1) of 2026 dated 20\/1\/ 202.<\/a><\/li>\n<\/ul><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<div class=\"tmnf_excerpt\"><p>About Auditors Quality Control Unit Auditors\u2019 Forms Regulations Auditors\u2019 Registries List of Measures About Auditors Quality Control Unit Auditors\u2019 Quality Control Unit\u00a0 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 &hellip;<\/p>\n<\/div>","protected":false},"author":92,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/pages\/13760536"}],"collection":[{"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/users\/92"}],"replies":[{"embeddable":true,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/comments?post=13760536"}],"version-history":[{"count":95,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/pages\/13760536\/revisions"}],"predecessor-version":[{"id":21916523,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/pages\/13760536\/revisions\/21916523"}],"wp:attachment":[{"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/media?parent=13760536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/categories?post=13760536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/tags?post=13760536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}