Back هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية Arabic ইসলামি আর্থিক প্রতিষ্ঠানের জন্য অ্যাকাউন্টিং এবং অডিটিং সংস্থা Bengali/Bangla هیئت حسابرسی و بازنگری مؤسسات مالی اسلامی Persian Pertubuhan Perakaunan dan Pengauditan bagi Institusi Kewangan Islam Malay Islom moliya institutlari uchun hisob va audit tashkiloti Uzbek

Accounting and Auditing Organization for Islamic Financial Institutions

Accounting and Auditing Organization for Islamic Financial Institutions
AbbreviationAAOIFI
FormationFebruary 26, 1990; 34 years ago (1990-02-26)[1] in Algeria.
FoundersIslamic Development Bank, Dallah Al-Baraka, Faysal Group (Dar Al Maal Al Islami), Al Rajhi Banking & Investment Corporation, Kuwait Finance House and Al-Bukhary Foundation
TypeIndependent international not-for-profit organization
PurposeStandardization[2][3] and harmonization of international Islamic finance practices and financial reporting in accordance to Sharia[4][5][6]
HeadquartersManama,  Bahrain
Location
  • Yateem Center, Block: 304, Al-Muthana road
Coordinates26°14′2″N 50°34′38″E / 26.23389°N 50.57722°E / 26.23389; 50.57722
Region served
Worldwide
Official language
English, Arabic
Main organ
General Assembly
Websitewww.aaoifi.com

Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)[7][8] is a Bahrain-based not-for-profit organization that was established to maintain and promote Shariah standards for Islamic financial institutions, participants and the overall industry.[9] The commission also organizes a number of professional development programs (especially the Islamic legal accountant program, observer program and forensic auditing program) in their effort to improve the industry.[10]

  1. ^ Sajid P.P. "Islamic Banking in the Gulf". Role of Islamic Microfinance in Bahrain Since 2000 (PhD thesis). Jamia Milia Islamia University. p. 66. hdl:10603/195473 – via Shodhganga.
  2. ^ Shusak Aroonpoolsup. "Bibliography". Islamic financial markets: performance and prospects (PhD thesis). Aligarh Muslim University. p. 291. hdl:10603/11410 – via Shodhganga.
  3. ^ Waheed, Khalid. "Concept of Murabahah". Critical study of murabahah as an Islamic mode of financing (PhD thesis). Aligarh Muslim University. p. 146. hdl:10603/241907 – via Shodhganga.
  4. ^ Sajid P.P. "Islamic Banking in the Gulf". Role of Islamic Microfinance in Bahrain Since 2000 (PhD thesis). Jamia Milia Islamia University. p. 67. hdl:10603/195473 – via Shodhganga.
  5. ^ Smeet Esore. "The Concept and Functioning of Islamic Banking System". Experiments in Islamic Banking: a case study of Saudi Arabia and Thailand (PhD thesis). Aligarh Muslim University. p. 48. hdl:10603/182917 – via Shodhganga.
  6. ^ Yaqoob, P K (2009). "Theoretical Frame Work". Case for interest free financial institutions in Kerala (PhD thesis). Mahatma Gandhi University. p. 96. hdl:10603/27094 – via Shodhganga.
  7. ^ Staff writer (2024). "Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)". UIA Global Civil Society Database. uia.org. Brussels, Belgium: Union of International Associations. Yearbook of International Organizations Online. Retrieved 24 December 2024.
  8. ^ Sajid P.P. "Abbreviations". Role of Islamic Microfinance in Bahrain Since 2000 (PhD thesis). Jamia Milia Islamia University. p. 8. hdl:10603/195473 – via Shodhganga.
  9. ^ Sajid P.P. "Islamic Economics, Banking and Microfinance: Theoretical Perspectives". Role of Islamic Microfinance in Bahrain Since 2000 (PhD thesis). Jamia Milia Islamia University. p. 59. hdl:10603/195473 – via Shodhganga.
  10. ^ Adam Hayes. "Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)". Investopedia. Retrieved 30 October 2013.
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