Executive Rule No. 59 establishes the obligations for audit firms accredited by the Ministry of Finance when approving tax declarations for Incorporated Bodies. The Rule mandates that firms must review the declaration, prepare an opinion report on the designated form, and adhere to international review standards applicable in Kuwait and the Income Tax Decree. A key responsibility is to disclose all violations of the Decree and its enforcing regulations within the report. The Rule holds auditors liable for any intentional or unintentional omission of such violations.