This guideline has been prepared to assist the subject entities of Abu Dhabi Accountability Authority in applying the statutory auditor appointment rules (SAAR) issued by the Chairman of Abu Dhabi Accountability Authority, Abu Dhabi Decision No. 53/2020.

This guideline is of an indicative nature only and shall not be considered a substitute for the SAAR issued by the Chairman of Abu Dhabi Accountability Authority’s, Abu Dhabi Decision No. 53/2020, hence, the terms and definitions contained in the Statutory Auditor Appointment Rules must be carefully considered when applying these guidelines.