Kuwait Court of Cassation principle number 1763

Regulation of the manner of practising the auditing profession. Its subjection to State supervision so that the State may verify the conditions required by law, including obtaining a licence from the Ministry of Commerce and Industry and renewing that licence within the prescribed time. - The administration's action, when examining the conditions for renewal, in granting or refusing it. This does not constitute the imposition of disciplinary sanctions; accordingly, compliance with the procedures prescribed for imposing a disciplinary sanction is not required in that regard.