The External Shari’ah Auditor’s opinion must rely on the Shari’ah basis as per the order stated in Article (4/c).
6.2
If the External Shari’ah Auditor comes across an issue for which no provision is found in the list stated in Article (6.1), the External Shari’ah Auditor must refer to the Company’s Internal Shari’ah Supervision Committee (ISSC) to obtain a Shari’ah resolution for the same.