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    External & Statutory Audit

    ISA-Compliant Audits Required by Oman Law

    In short

    An external (statutory) audit is an independent examination of your financial statements under ISA and Oman's Commercial Companies Law (RD 18/2019). It is required for most registered Omani companies, banks, and CMA-regulated entities. Leaderly delivers a risk-based audit with an independent opinion and a management letter of practical recommendations.

    Overview

    We conduct statutory audits compliant with ISA and Oman Commercial Companies Law (RD 18/2019). Our qualified audit team delivers audit opinions prepared in accordance with ISA and Oman Commercial Companies Law (RD 18/2019).

    What We Deliver

    What we deliver:

    Auditor's report on financial statements
    Management letter with control observations
    Regulatory submission-ready audit file
    Board presentation of key findings

    Who Needs This Service

    Joint stock companies (SAOG/SAOC)CMA-regulated entitiesBanks and financial institutionsForeign company branches in Oman

    Applicable Standards

    ISAIFRSRoyal Decree 18/2019CMA regulations

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    Frequently Asked Questions

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