Without prejudice to the provisions of Decree Law No. 5 of 1981 Regarding the Practice of Auditing, an Auditor who wishes to be registered in the registry referred to in Article (3-4-1) of this Chapter shall meet the following: 1. Registered as class (A) in the Ministry of Commerce and Industry’s register, and have practiced auditing for at least five years from the date of registration in class (A) in the above-named register. 2. The number of employees working in an Auditors’ review and audit teams shall not be less than five full-time employees. An Auditor shall be considered a Professional Employee when undertaking review and audit functions. 3. Professional Employees shall amount to not less than one third of the total number of employees in the review and audit teams. 4. Each employee of a review and audit team working for the Auditor shall hold a bachelor degree in accounting from Kuwait University or from one of the equivalent universities or higher institutions inside or outside Kuwait. 5. A Professional Employee shall head each review and audit team of the Auditor. Excluding Clients whose issued capital is less than 3,000,000 Kuwaiti Dinars or Clients stated in Article (3-4-1) of this Chapter, at any time the number of current Clients for each Professional Employee shall not exceed: a. Ten Clients for each Professional Employee with experience not less than seven years who heads a review and audit team. b. Seven Clients for each Professional Employee with experience not less than five years who heads a review and audit team. 6. The percentage of Kuwaiti employees in each review and audit team shall not be less than 15% during three years from registering the Auditor in the Authority’s registry of Auditors; provided that the percentage shall reach 30% within six years of registration and the total percentage shall not be less than 50% after nine years of registration.