The President of the UAE Sheikh Khalifa bin Zayed Al Nahyan, the Federal Law No. 12 of 2014 on the organization of the profession of auditors 

He published the law in the latest issue of the Official Gazette to create records at the Ministry of Economy under the auditors natural persons practicing the profession and persons natural non-practicing of the profession and for the trainees and legal persons practicing the profession, and the Minister may create any records required by the need to work and determine the executive regulations of this law, the form of the record and the conditions met the and data and information to be recorded by the provisions of the record transfer from record to another