- Valid commercial registration certificate and its legal attachments (official papers issued by the Commercial Register Secretariat).
- Valid license certificate from the Ministry of Commerce and Industry to practice the profession of accounting and auditing in the Sultanate.
- List of the names of authorized signatories and signature samples.
- A brief statement of the internal regulations, policies, working procedures and technical and supervisory systems used by the firm. The statement shall also include confirmation of whether the firm follows the International Auditing Standards while conducting the external audits.
- Professional qualifications in the field of accounting and auditing and the educational qualification. The details of the practical experience after the professional qualification in the field of auditing.
- Proof of payment of the prescribed fee as follows:
a) The fee for considering the auditor's application for accreditation is RO 100.
b) The fee for the accreditation or renewal of the auditor is RO 1000 upon the approval of the CMA and before the issuance of the accreditation decision.