Oman country pack.
Oman pack for banks, Islamic banks and windows, finance and leasing companies, payment and exchange firms, listed companies and large enterprises. It covers the 2025 Banking Law, CBO governance, risk and outsourcing circulars, the Islamic Banking Regulatory Framework, AML/CFT under Royal Decree 30/2016, the CBO Cyber Security and Resilience Framework, the FSA governance code and the Personal Data Protection Law.
Frameworks and regulations.
| Instrument | Applies to | Requirements | Status |
|---|---|---|---|
| Banking Law Sultanate of Oman (Royal Decree); administered by the Central Bank of Oman · Royal Decree No. 2/2025, issued 1 January 2025, Official Gazette 1578 of 5 January 2025, in force 6 January 2025 | Banks, Islamic banks, Finance companies, Exchange houses and more | 16 | Being confirmed |
| CBO governance, internal audit, compliance, risk and outsourcing circulars for banks (AuditHD compilation) Central Bank of Oman · Compilation of CBO circulars 2004-2024 listed under each requirement; edition of the CBO corporate governance code for banks to be confirmed | Banks, Islamic banks, Finance companies | 16 | Being confirmed |
| Islamic Banking Regulatory Framework Central Bank of Oman · Circular IB 1 of 18 December 2012; with Regulation on Islamic Banking Business BM/REG/56/4/2019 (Circular IB 8, 10 January 2020) | Islamic banks, Banks | 16 | Source checked |
| Law on Combating Money Laundering and Terrorism Financing and CBO AML/CFT Instructions Sultanate of Oman (Royal Decree); Central Bank of Oman · Royal Decree 30/2016; CBO Instructions BM 1152 (30 Nov 2017) as revised by BM 1187 (25 Apr 2022); CBO AML/CFT guidelines 2021-2024 | Banks, Islamic banks, Finance companies, Exchange houses and more | 16 | Being confirmed |
| Cyber Security and Resilience Framework Central Bank of Oman · CBO Circular BM 1194 of 31 July 2023, with guideline | Banks, Islamic banks, Finance companies, Payment providers and more | 9 | Being confirmed |
| Code of Corporate Governance for Public Listed Companies Financial Services Authority (Oman) · 2016 edition (Capital Market Authority, now FSA); Decision E/10/2016 cited for SAOG companies; status of later updates to confirm | Listed companies, Banks | 14 | Being confirmed |
| Personal Data Protection Law and Executive Regulation Sultanate of Oman (Royal Decree); Ministry of Transport, Communications and Information Technology · Royal Decree 6/2022; Executive Regulation issued by Ministerial Decision 34/2024 (MTCIT) | Large enterprises, Banks, Islamic banks, Finance companies and more | 13 | Being confirmed |
Checklists in the pack.
- CBO Islamic Banking Shari'a Compliance Audit
- Oman PDPL Compliance Review
- FSA Corporate Governance Code Review
- CBO AML/CFT Programme Review
Regulators.
- CBO Central Bank of Oman
- FSA Financial Services Authority (formerly Capital Market Authority)
- NCFI National Centre for Financial Information
- MTCIT Ministry of Transport, Communications and Information Technology
Who it is for
Banks, Islamic banks, Finance companies, Exchange houses, Payment providers, Capital market firms, Listed companies, Large enterprises.
Regulatory calendar.
13 recurring deliverables, each with the regulator, the instrument and the deadline rule. Some examples:
| Deliverable | Regulator | How often | Deadline |
|---|---|---|---|
| Annual external Shari'a audit reported to the board and CBO | CBO | Every year | Each year, with copies to the SSB and management (no filing deadline found). |
| CBO annual Shari'a compliance examination | CBO | Every year | Each year, as scheduled by CBO. |
| Board-approved Islamic window transformation roadmap to CBO | CBO | Once | By 31 December 2026. |
| Islamic windows converted into standalone Islamic banks | CBO | Once | By 31 December 2030. |
| Regularise status under the new Banking Law | CBO | Once | Within six months of 6 January 2025, unless the CBO Board extended the period (at most twice). |
| CBO approval of the external auditor's appointment | CBO | Every year | Before the general assembly appoints or reappoints the auditor. |
Reporting conventions.
- Reports in Arabic and English
- Amounts in OMR
Laws are issued by Royal Decree in Arabic, which is the binding text; CBO circulars are issued in English and Arabic. Regulatory dates use the Gregorian calendar. Amounts are in Omani rials (RO/OMR, three decimals). Arabic-language reports may use Arabic-Indic digits.
Kept current.
Content version 2026.10, reviewed 27 October 2026. Descriptions are AuditHD's own; each framework links to the official text. License this pack on its own or with other countries; International standards are always included.
See it with your own checklists.
Open the live demo now, or book a walkthrough and we will load one of your frameworks or work programmes.