Kuwait Court of Cassation principle number 187

Application of the law. The rule is its application with immediate effect. The exception. Its provisions extending to events and legal positions that arose and were completed before its entry into force. Ascertaining the retroactivity of the law. This is done by examining its provisions; if it contains a rule applicable to events completed or legal positions established in the past, it has retroactive effect. - The provisions of Law 5/1981 extend retroactively to entries in the register of auditors made before its entry into force. The effect thereof. Obtaining a bachelor’s degree in accounting is a condition for entry in this register, even for all those previously registered pursuant to Law 6/1962.