In the implementation of the provisions of these standards, the following words and phrases shall bear the meanings corresponding thereto, unless the context requires otherwise:

• The Emirate: The Emirate of Abu Dhabi.

• The Authority: Abu Dhabi Accountability Authority.

• Chairman of The Authority: Chairman of Abu Dhabi Accountability Authority.

• The Government: The Government of Abu Dhabi.

• The Authority’s Law, or The Law: Abu Dhabi Law No. 19/2020 pertaining the Reorganization of Abu Dhabi Accountability Authority.

• Subject Entities; or Entities: Entities subject to The Authority’s mandate in accordance with the provisions of The Authority’s Law.

• Statutory Auditors Appointment Rules; or The Rules: Rules for appointing the auditors of entities subject to Abu Dhabi Accountability Authority, which are issued by The Authority in accordance with The Law and any amendments or guidance or regulations issued by The Authority for the purposes of applying these rules.

• Financial and Administrative Violations: The financial and administrative violations as stipulated in The Authority's Law.