Kuwait: Auditing Activities Facilitation Circular Issued
Alrai, 10 February 2024: The Undersecretary of Kuwait’s Audit Bureau has issued an auditing activities facilitation Circular.
The Circular has been sent to entities subject to supervision by the Bureau.
It aims to promote cooperation and facilitate the Audit Bureau’s mission.
It also aims to organise the Bureau’s relationship with these entities to help them achieve their objectives in line with the Audit Bureau Law.
The Circular states: “The entities subject to the Bureau’s oversight must fully cooperate with its auditors, facilitate direct communication with the heads of accounts, their directors, and auditors, or whoever acts in their place, respond to their correspondence and inquiries, and submit all documents and records, or any other papers that are necessary to carry out their specific duties according to the law, in the most complete and expeditious manner possible, and facilitating the tasks of the audit team regarding field visits to the entity’s sites.”
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