Conditions for practicing the profession Being a natural person who holds the Yemeni nationality or a citizen of an Arab country, on the basis of equal treatment; To be over the age of 25 years of old; Has a University Degree -not less a bachelor degree- specialized in Accounting or in the field of Commerce or Business Administration or Public Administration or any other specialization approved by Evaluation Committee or accredited Arab or international Chartered Accountants Associations in accordance with the Law?s regulation; Submit proof of full engagement in the profession practice and non-attachment with any other profession; Submit proof of enough accounting and auditing experience in accordance with Article 4 of this Law; and Enjoys civil aptitude and not condemned in an ethical or honesty crime and was not dismissed from the profession by a final disciplinary decision due to gross infringement of professional duties which touches on integrity and honesty unless his/her honor were restored.

Article (4):

Experience stated above, to be proofed through the following: Work experience with one of accepted accounting and auditing offices, in ROY or abroad; Practice of major accounting job in one of the public, mixed, or commercial companies which organize its accounts in modern commercial accounting method and its final account and general budget reviewed by a charter accountant; Work with the Central Organization for Controlling and Auditing or Taxation Department in the field of accounts? auditing and inspection; and Work in the field of accounting or accounts auditing in a university, institutions, and legal commercial schools.