We, Qaboos bin Said, Sultan of Oman,

After perusal of the Basic Statute of the State promulgated by Sultani Decree No. 101/1996;

The Law on the Regulation of the Profession of Accounting and Auditing promulgated by Sultani Decree no. 77/86;

Sultani Decree No. 21/2011 on continuation of licence validity for foreign accountancy and audit companies and exemption of Omani owners of such offices from the “full-time commitment” condition; and

After presentation to the Council of Oman; and

Based on the requirement of the public interest

Have issued the following Decree: