AGEB Statement 1/2025 AAOIFI Governance Standard (GS) 1 (Revised 2024) “Shari’ah Governance Framework”: External Shari’ah Audit Exemption

GS 19 GS 19 “Shari’ah Supervisory Board: Appointment and Composition”​ governance GS 8 GS 8 – Central Shari’ah Board governance SS 0 Internal Shari’a Review governance GS 10 GS 10 – Shari’ah Compliance and Fiduciary Ratings for Islamic Financial Institutions governance GS 22 GS 22 “Application of Shari’ah Governance Principles to Islamic Finance Subsidiaries / Associates”​ governance GS 1 GS 1 (Revised 2024) “Shari’ah Governance Framework”​ governance GS 7 GS 7 – Corporate Social Responsibility, Conduct and Disclosure for Islamic Financial Institutions governance GS 18 GS 18 “Shari’ah Decision-Making Process” governance