Code of ethics for accountants and auditors of Islamic financial institutions; and

SS 34 SS 34 – Hiring of Persons shariah AS 3 Terms of Audit Engagement auditing FAS 4 FAS 4 – Musharaka Financing Accounting FAS 27 FAS 27 – Investment Accounts* Accounting SS 31 SS 31 – Controls on Gharar in Financial Transactions shariah SS 21 SS 21 – Financial Papers (Shares and Bonds) shariah FAS 5 FAS 5 – Disclosure of Bases for Profit Allocation Between Owners’ Equity and Investment Accountholders Accounting FAS 30 FAS 30 – Impairment, Credit Losses and Onerous Commitments Accounting