The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is an international organization that prepares and issues financial accounting, auditing, control, business ethics and Sharia standards for Islamic financial institutions in particular and the Islamic banking and financial industry in general. The Authority also organizes a number of professional development programs (especially the Islamic Chartered Accountant Program and the Sharia Controller and Auditor Program) in its effort to raise the level of human resources working in this industry and develop the governance controls structures of its institutions. Iraqna | IBTS is the authorized agent of the Authority in Iraq.
