A Practicing Certificate is a license given by the Auditor General to individuals or audit firms to provide statutory audit and other assurance services to businesses in the Maldives, that satisfy the requirements of REGULATION FOR STATUTORY AUDIT AND ASSURANCE SERVICES IN THE MALDIVES - 2012/R-25 ( 2012).

This license is required to conduct statutory audit and assurance services in the Maldives. The Practicing Certificate is valid only for one year from the date of issue. But it can be renewed if application for renewal is logged within 45 (Forty five) days preceding its expiry date.