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Appointing an auditor is a legal decision as well as a commercial one. Only auditors entered in the Ministry of Commerce and Industry’s registers may practise in Qatar, some companies need an auditor on an additional list, and the person who signs the report must meet conditions of their own.
Most guides on choosing an auditor stop at general advice about experience and reputation. They rarely explain how to confirm that a firm is registered, who is allowed to sign, or when an auditor cannot act for a company at all.
This guide sets out those rules from Law No. 8 of 2020 on the auditing profession and the Commercial Companies Law, followed by the questions to ask before you appoint and the steps for changing auditor.
- Governing law
- Law No. 8 of 2020
- Who signs
- A registered individual
- Registration
- Three years, renewable
- Law checked
- 16 October 2026
The short answer
In short
- Only auditors entered in the Ministry of Commerce and Industry’s registers may audit in Qatar (Law No. 8 of 2020, Article 3). Practising without registration is a criminal offence.
- Check the firm and the individual who will sign: the signing auditor must be on the register of individual auditors, and their registration number appears on every report they sign.
- Some companies need more: an auditor approved by the QFC Authority for QFC companies, or one on the QFMA list for listed companies.
- A company cannot remove its auditor during the year being audited, except where the auditor has broken the law and the Ministry approves (Article 23).
Who is allowed to audit a company in Qatar
Law No. 8 of 2020 regulates the auditing profession. Under Article 3, no person or firm may practise auditing unless entered in the registers kept by the Ministry of Commerce and Industry. The Ministry keeps separate registers for individual auditors, for audit offices and firms, for trainee auditors and for non-practising auditors (Article 2).
An individual auditor must, among other conditions, be a Qatari national with an accounting degree, have completed the required training or practical experience, and pass a qualifying test (Article 4). Non-Qatari auditors can be registered on narrower terms, for example as a partner or employee of a registered Qatari auditor, holding a recognised professional fellowship (Article 6).
Qatari auditors may form partnership firms to practise, with Qatari or non-Qatari auditors, and the manager responsible for signing the firm’s reports must be on the register of individual auditors (Article 7). The registration certificate counts as the licence to practise. It lasts three years and is renewed on proof of continuing professional training (Articles 16 and 18).
Under Article 48, practising without registration, or advertising in a way that leads the public to believe a person may practise when they may not, is punishable by up to one year’s imprisonment, a fine of up to QAR 1,000,000, or both.
Which register your company’s auditor must be on
Every auditor must be on the Ministry’s register. Some types of company need an additional approval:
| Your company | Auditor must be | Extra condition | Source |
|---|---|---|---|
| Limited liability company (LLC or WLL) | On the Ministry of Commerce and Industry’s register | Appointed by the general assembly each year | Law 8/2020 Art. 3; Commercial Companies Law Arts. 253, 260 |
| Joint stock company | On the Ministry’s register | Signing auditor with at least five consecutive years in practice; appointment for no more than five consecutive years | Law 8/2020 Art. 25; Commercial Companies Law Art. 141 |
| Company listed on the Qatar Stock Exchange | On the QFMA list of external auditors | Report on compliance with the governance code | QFMA Governance Code |
| Bank, insurer or other financial institution | On the Ministry’s register | Signing auditor with at least five consecutive years in practice, plus any conditions of the sector regulator | Law 8/2020 Art. 25 |
| QFC company | Approved by the QFC Authority | Appointment notified to the Companies Registration Office | QFC Companies Regulations Arts. 85, 86 |
| Branch of a foreign company | Registered in Qatar for the tax return | Audited accounts go with the tax return because the head office is outside Qatar | Income Tax Executive Regulations Art. 33 |
If you are not yet sure whether your company needs an audit at all, see is an audit mandatory in Qatar?. The rules for QFC and free zone companies and branches of foreign companies are set out on their own pages.
How to check an auditor, step by step
- 1
Get two names
Ask for the name of the firm and the name of the individual auditor who will sign your report. The signing person matters as much as the firm.
- 2
Ask for the registration numbers
Article 28 requires auditors to show their registration number next to their name on every report and certificate they sign, and to display their registration certificate in their office. Ask to see the certificate and check that it is current: registration lasts three years.
- 3
Check the firm’s name
Under Article 29, an audit office must use the auditor’s own name, and an audit firm’s name must include the name of one or more partners. A firm practising under a name with no partner’s name should be able to explain the registered entity that will sign.
- 4
Check any extra list
For a QFC company, check the QFC public register of approved auditors. For a listed company, check the QFMA list of external auditors.
- 5
Check the experience rule if it applies
Banks, insurers, other financial institutions, joint stock companies, investment funds and public bodies need a signing auditor with at least five consecutive years in practice (Article 25).
- 6
Confirm independence
Ask whether the firm or the signing auditor has any link with your company, its owners or its managers, or provides it with other services (see below).
If you are in doubt about a registration, the Ministry of Commerce and Industry’s auditors department, which keeps the registers, can confirm it.
Who can sign the audit report
Article 31 requires an individual auditor to sign the reports issued by their office personally. Where the auditor is a firm, the reports must be signed by a partner or manager who is on the register of individual auditors. In all cases, no one else may sign on their behalf.
This is why the name and registration number of the signing auditor should appear on your report. It is the individual, not only the firm’s brand, who takes responsibility for the opinion.
Independence: who cannot audit your company
Article 27 of Law No. 8 of 2020 bars an auditor from auditing a company that the auditor helped found, or of which it was one of the managers or employees, within the previous two years. The same bar applies where the auditor is a partner, agent or employee of one of the founders or partners, or related to them up to the first degree, and where the auditor provides any consultancy work to the company.
Article 26 adds that an auditor may not have an interest in the company, deal in its securities, or be its creditor or debtor except for its own fees. For tax purposes, the auditor also may not have taken part in preparing the accounts it audits (Income Tax Executive Regulations Article 34).
In practice, the firm that keeps your books or advises you cannot also audit you. If you use an outside firm for bookkeeping, appoint a different firm as auditor.
Questions to ask before you appoint
Ask each firm you are considering
- What are the firm’s and the signing auditor’s registration numbers, and when do the registrations expire?
- Who will sign the report, and how involved will they be in the work?
- Who will be on the team, and how much time will they spend with your records?
- Which standards will the audit follow? Auditors work under International Standards on Auditing.
- What exactly does the proposal cover, and what does it assume about your records?
- Will the timetable meet your deadlines for the Ministry, the tax return, a bank or a tender?
- Does the firm provide any other services to your company, its owners or related companies?
- How will your documents and data be handled and kept?
Ask for written proposals on the same scope so they can be compared fairly. Our article on what drives the cost of an audit explains what affects the work and how to request a comparable quote.
How to appoint or change your auditor
For a limited liability company, the general assembly appoints the auditor each year and fixes the fee (Commercial Companies Law Articles 253 and 260). Joint stock companies follow Article 141, which also limits an appointment to five consecutive years.
Article 23 of Law No. 8 of 2020 does not allow a company to remove its auditor during the financial year being audited, unless the auditor has broken the law and the Ministry’s competent department approves. A change of auditor is therefore normally made at the general assembly, for the following year.
- 1
Decide before the year starts
Plan the change so that the new auditor is appointed at the general assembly for the coming year.
- 2
Appoint the new auditor
Record the appointment and the fee in the general assembly resolution.
- 3
Arrange the handover
The new auditor normally contacts the previous auditor, with your permission, and reviews the prior year’s audited accounts and working papers on opening balances.
- 4
Notify where required
A QFC company notifies the Companies Registration Office of its auditor’s appointment (QFC Companies Regulations Article 86).
The Code of Conduct for auditors prohibits taking over another auditor’s work by negotiation or by offering noticeably lower fees without reasonable cause (Rule 10).
Large networks or smaller firms
The rules above apply to every registered auditor, whatever its size. Our article on the top 10 audit firms in Qatar lists the largest international networks operating here and the registers they appear on.
For most small and medium companies, the deciding questions are the ones above: the right registration, the signing auditor’s involvement, independence and a clear written scope.
What to do next
Confirm which register applies to your company, ask the firms you are considering for the registration details and a written proposal, and plan any change of auditor for the general assembly. Our audit preparation checklist sets out what the auditor will need from you.
Our external audit page explains how we work, and you can request a proposal for the year ahead.
Frequently asked questions
Who can sign an audit report in Qatar?
An individual auditor on the Ministry of Commerce and Industry’s register signs personally. Where the auditor is a firm, a partner or manager on the register of individual auditors signs, and no one may sign on their behalf (Law No. 8 of 2020, Articles 7 and 31).
How do I check that an auditor is licensed in Qatar?
Ask for the auditor’s registration number, which must appear on every report they sign, and their registration certificate, which counts as the licence to practise and lasts three years (Articles 16 and 28). For QFC and listed companies, also check the QFC and QFMA lists.
Do you need a licence to be an auditor in Qatar?
Yes. Only auditors entered in the Ministry of Commerce and Industry’s registers may practise (Article 3). Practising without registration can lead to up to one year’s imprisonment, a fine of up to QAR 1,000,000, or both (Article 48).
How do you become a registered auditor in Qatar?
Article 4 of Law No. 8 of 2020 requires, among other conditions, Qatari nationality, an accounting degree, completed training or experience and a qualifying test. Article 6 sets narrower conditions for non-Qatari auditors.
Can a company change its auditor during the year?
Not during the year being audited, unless the auditor has broken the law and the Ministry approves (Article 23). A change is normally made at the general assembly for the following year.
Does a QFC company need a different auditor?
It needs an auditor approved by the QFC Authority and on the QFC public register of approved auditors (QFC Companies Regulations Article 85).
Can the firm that keeps my books also audit them?
No. Law No. 8 of 2020 bars an auditor from auditing a company it provides consultancy work to (Article 27), and the tax regulations bar an auditor from auditing accounts it helped prepare (Article 34).
Is there an official grading of audit firms in Qatar?
Law No. 8 of 2020 does not grade audit firms. It sets registration conditions and, for certain entities, an experience requirement for the signing auditor. Any grading would come from the body asking for audited accounts, such as a bank or tender board.
Sources
Law and professional rules
Registers and lists
This article is general information, not legal advice for your company. Law No. 8 of 2020 and the other rules cited were checked on 16 October 2026; English descriptions of Arabic legal texts are our own. Confirm any registration with the Ministry of Commerce and Industry.