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Tax and legal alerts as they are issued, English translations of new Egyptian decrees, and longer guides — written and signed by the partners who do the work.
Decree 3725 of 2025
Does Egyptian law require financial due diligence before buying an unlisted company? We found nothing in the Companies Law that does. It is not an audit; Standard 4400 is closest.
Asked for less than a full audit? The standards set the engagements apart: an audit gives an opinion, a review a conclusion, agreed-upon procedures and compilation no assurance.
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.
What separates a qualified opinion, an adverse opinion and a disclaimer? Egypt's current Standard 701 sets the test for each, read differently by banks, buyers and shareholders.