A Sharia Auditor shall: 1. Have an accredited university degree in the field of Islamic Sharia in order to be qualified to practice the profession of Sharia auditing, or a professional qualification in the fields of fiqh in financial transactions in accordance with the provisions of Islamic Sharia from specialized entities of good standing. 2. Work as full–time employees. 3. Have not been convicted with a final judgment in a crime involving a breach of honour or trust, or have been convicted with punishment restraining his freedom unless he was exonerated.