The observer members comprise:
(A) Organizations and associations responsible for regulating the accounting and auditing profession and/or those responsible for preparing accounting and auditing standards.
(B) Practicing certified accounting and auditing firms that have interest in the accounting and auditing practices of Islamic financial institutions.
(C) Financial institutions engaged in financial activities of Islamic institutions.
(D) Users of financial statements of Islamic financial institutions.
Observer members have the right to participate in the meetings of the General Assembly but without a right to vote. They also have the right to take part in AAOIFI’s events and receive AAOIFI’s publications at AAOIFI’s members’ rates.