|Name:||Federal Law No. 12 of 2014 concerning Auditing Profession Law.|
|Country:||United Arab Emirates|
|Subject(s):||Specific categories of workers|
|Type of legislation:||Law, Act|
|Entry into force:|
|Bibliography:||Legislation on-line in Arabic Ministry of Justice, United Arab Emirates PDF in Arabic (consulted on 2015-04-14)
|Abstract/Citation:||The law sets guidelines for the licensing of auditing firms and professionals, with would-be auditors obliged to hold at least a bachelor's degree in accounting, or an equivalent qualification.
In addition, auditors will be required to undergo ongoing professional training to remain qualified.