The document addresses the Regulation of the Audit Committee emanating from the Board of Directors of the Zakat, Tax, and Customs Authority, issued under Decision No. (22-03-02) dated March 2, 2022. The regulation includes basic definitions, the formation of the committee, the duration of membership, the duties of members, the powers of the committee, and the reporting mechanism. The committee consists of three members, with the requirement of having an independent member, and it may not include...