A firm wishing to practise statutory audit and assurance services in the Maldives shall submit a duly completed and signed Application for the Practising Certificate to the Auditor General’s Office. The application shall accompany the following documents and documents containing the following information:
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a. Practising Certificates of all certified auditors wishing to practise in the name of a firm of certified auditors; .
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b. Registration Certificate of the firm issued by the Ministry of Economic Development;
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c. Details of the registered office;
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d. Infrastructure and human resource;
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e. An overview of the firm’s audit process and quality control mechanism;
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f. The organizational structure of the firm;
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g. A brief summary of the firm’s operational practices and procedures;
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h. The Partnership Agreement;