The legislation on certified auditors allows for foreign-licensed certified auditors to be recognised in the Palestine Authority and practice the profession and be partners in audit firm in the Palestine Authority. However, this is subject to a reciprocity requirement. In the case of branches of foreign audit firms, the representative of the branch office in the Palestine Authority must be a Palestinian citizen. For the purposes of the OECD FDIRRI, the representative of a foreign audit firm is assumed to be equivalent to a CEO/Country Director position.
"Chapter Three - License Stipulations
Article (9)
To award the license, it is stipulated That:
1. The license applicant shall be Palestinian.
2. To be fully qualified. 
3. He has not previously been convicted of an offense against honor or honesty unless he has been rehabilitated. 
4. Subject to the provisions of paragraph (5) of this Article shall be a student license holder on one of the following qualifications:
(a). Bachelor's degree or equivalent, accounting specialization and practical experience for at least five years in accounting and auditing work, including at least two years in the audit work as a principal auditor after obtaining the certificate. 
(b). Bachelor's degree or equivalent of at least one of the colleges of commerce or economics with at least seven years of practical experience in accounting and auditing, including at least three years in auditing as a principal auditor after receiving the academic qualification.
(c). A Master's degree or equivalent in accounting and has at least three years of practical experience in accounting and auditing, including at least one year of auditing as a principal auditor after obtaining the certificate. 
(d). A PhD in Accounting with at least one year of practical experience in auditing work after obtaining the certificate or teaching auditing at a Palestinian university or college for at least two years after obtaining a doctorate. 
(e). To be affiliated with one of the societies or institutions of the legal auditors and have a certificate of practicing auditing profession approved by the Council provided that he has at least one year of experience in the audit work in Palestine.
(f) Any person who has worked as an auditor in the Public Control Authority or in any of the official departments or public institution of the State institutions for a period of ten years and holds a first university degree (bachelor or equivalent) contrary to what is stipulated in paragraph (d) of paragraph (4) Article
[...] 
Article (11)
In coordination with the related ministry, a license to practice the profession can be awarded to any person of nationality other than Palestinian if licensed to do so in the country he holds its nationality provided that availability of
licensing stipulations of clauses (2, 3, and 4) of Article (9) provided similar treatment.
[...]
Article (16)
1. Common companies can be set up among licensed auditors provided that the company is registered at the Companies Registrar in accordance with applicable laws, and also provided that the auditor is not a partner in more than one company. Also, the auditor does not practice his work outside the established company whether independently or for others.
2. The Board must be notified when an auditor joins the company or withdraws from it.[...]" (Practicing Auditing Profession Law No. (9) for the Year 2004)
-------------------------------------
"Article (40) - Application for a license from a foreigner
A person who holds a non-Palestinian nationality may obtain a license in Palestine if the following conditions are met: 
1. To be licensed to practice the profession in the country of which he is a national. 
2. The license conditions stipulated in paragraphs (2, 3 and 4) of Article (9) of the Law are met . 
3. The requirement of reciprocity between the Palestinian National Authority and the State of nationality shall be met. 
4. To obtain residence in the country and abide by the applicable labor law. 
5. The Council may establish conditions or request other documents if necessary.
[...]
Article (47) - Foreign audit companies
1. Foreign audit companies may open branches in Palestine if they meet the conditions specified by the Board. 
2. The foreign branch of the company must obtain the following license: 
(a). To present the license of the legal person or the certificate of practicing the legal auditing profession issued by the competent authority in the country of registration. 
(b). The representative of the branch shall be a licensed and practicing legal auditor. 
(c). The representative of the branch shall be a Palestinian citizen and resident in the Palestinian territories. 
(d). At least two licensed legal auditors who are practicing the profession in accordance with the provisions of the law and this regulation. 
(e). The branch shall be registered and complying with the provisions of the Companies Law in force. [...] (Cabinet Decision No. (24) for the year 2010 in the executive regulations of the law of practicing auditing profession No. (9) for the year 2004)
Practicing Auditing Profession Law No. (9) for the Year 2004.
Cabinet Decision No. (24) for the year 2010 in the executive regulations of the law of practicing auditing profession No. (9) for the year 2004 [google translation]
[<a href="http://www.pacpa.ps/files/server/law_no_9_of_the_year_2004.pdf">Law</a>],[<a href="http://muqtafi.birzeit.edu/Legislation/GetLegFT.aspx?LegPath=2010&MID=16260 ">Decision</a>]