As an integral part of the Qatari society
women are bestowed great consideration in Qatar. According to the constitution all
persons are equal regardless of their sex, religion, language, or race. The
constitution also warranted the principle of equality between all citizens in
public rights and duties. Therefore, no provision in law prohibits women from
sitting as arbitrators.
The EU Single Accounting Directive 2013/34/EU, which repealed the 4th and 7th Accounting Directives on Individual and Consolidated Accounts, introduced a simplified procedure for financial statement reporting. This Directive was transposed into Maltese law via legal notice 289 of 2015 in virtue of the ministerial powers conferred on the Minister of Finance in virtue of the Accountancy Professions Act (Chap. 281 of the Laws of Malta).