Based on the Capital Market Law and its implementing regulations and in order to protect the investors and maintain a regulated market in addition to highlight the importance of the certified public accountant’s report where he states his opinion in the company’s financial statements, the CMA Board issued its resolution to suspend the trading of the shares of a listed company whose financial statement includes the Certified Public Accountant’s report containing a Disclaimer of Opinion or an Adverse Opinion. The suspension would take effect once the statements are published until the situation is fixed.