Kuwait Court of Cassation principle number 3417

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 conduct, when examining the conditions for renewal, in granting or refusing it. Does not constitute the imposition of disciplinary penalties, and therefore compliance with the procedures prescribed for imposing a disciplinary penalty is not required in respect thereof.