Changes to Egyptian Accounting Standards and IFRS, and decisions of the Financial Regulatory Authority.

From 11 September 2026, auditors of Egypt's insurance brokerage and expert companies must be on section one, or branch (A) or (B) of section two, of the FRA auditors register.

How is a first move to the revaluation model accounted for? Decree 883 of 2023 gives two rules: a revaluation under EAS 10 or 23, or retrospective application under EAS 5.

What is the latest amendment to the Egyptian Accounting Standards? Decree 3527 of 2024 added Standard 51 on hyperinflation; applying it to the pound awaits a further decree.

When do Egypt's new auditing standards apply? Decree 3725 of 2025 replaces the 2008 set in full, for financial years beginning on or after 1 January 2027.