Each registered Auditor shall observe the following: 1. If the Auditor is a partner or works for an entity that provides advisory services, there shall be complete separation between teams that work in review and audit and those who provide advisory services. 2. He shall not provide additional services to Clients except for ancillary services. He is prohibited from providing services that impact his independence and neutrality such as advisory services and internal auditing while undertaking review and audit. 3. He shall revise the details of his work plan and results of review and audit in coordination with the Client’s internal audit committee. 4. He shall meet periodically with the Client’s internal audit committee before submitting the quarterly and annual financial statements to the Board of Directors to make any decision or recommendations. He may meet with the Client’s internal audit committee or its Board of Directors, if necessary. 5. He shall not review or audit for any Client for a period exceeding four consecutive financial years unless the Client is under liquidation. The term shall be calculated as of the date of registration in the Auditors’ register with the Authority. He may resume providing the same services for the Client after a suspension period of not less than two consecutive years. 6. He shall notify the management body of the Client or the company’s Board of Directors and shareholders with any matters of material importance as: a. The appropriateness and efficacy of the internal audit system and rules and regulations applicable to the company and to what extent they are applicable. b. The company’s ability to continue practicing its activities. 7. He shall notify the management body of the Client with any evidenced or suspected violations of the applicable laws, bylaws, instructions and Articles of Association of the Client. Moreover, he shall notify the Authority and general assembly of the Client in the event that there are significant and material violations.