Kuwait Court of Cassation principle number 176

Application of the law. The general rule is its application with direct effect. Exception. Extension of its provisions to facts and legal positions that arose and were completed before it took effect. Determining the retroactivity of the law is by examining - 372 - Procedure its provisions; if it contains a rule applicable to facts completed or legal positions formed in the past, it has retroactive effect. - Provisions of Law No. 5/1981: their retroactive application to instances of registration in the register of auditors preceding the date it came into force. Effect thereof. Obtaining a bachelor's degree in accounting is a condition for registration in this register, even for all those previously registered pursuant to the provisions of Law 6/1962.