In order to ensure representation of all sectors within the Islamic finance industry, and to diversify backgrounds and experiences of board members, the composition of the new AAB comprises:
Up to 4 members representing Islamic financial institutions (commercial banks, investment banks, insurance, financing companies, etc.).
Up to 4 members representing accounting and auditing firms.
Up to 3 members representing central banks and regulatory authorities.
At least 1 member representing academicians (universities and educational institutions).
Up to 3 members representing national accounting boards, national accounting or auditing professionals’ bodies, national stock exchanges, and international or multilateral organisations.
No more than 2 members from the same accounting and auditing firms, or same institutions –including subsidiaries and affiliates– regardless of the sector being represented.
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