Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI), Bahrain
The AAOIFI is an Islamic international autonomous non-for-profit corporate body that prepares accounting, auditing, governance, ethics and Shari'a standards for Islamic financial institutions and the industry. Professional qualification programs (notably CIPA, the Shari’a Adviser and Auditor "CSAA", and the corporate compliance program) are presented by AAOIFI in its efforts to enhance the industry’s human resources base and governance structures.
AAOIFI is an independent international organization supported by its members, which include central banks, Islamic financial institutions, and other participants from the international Islamic banking and finance industry, worldwide.
- IFRS vs AAOIFI: The Clash of Standards? by Mohamed Ibrahim, Shahul Hameed, 2007.
- Corporate Governance and Shariah Compliance in Institutions Offering Islamic Financial Services World Bank Publication.
- Accounting and Auditing Organisation for Islamic Financial Institutions Website of the organisation