Auditing services must be performed through a resident licensed auditor in Jordan (natural person or general partnership) and auditors must be Jordanian nationals. According to Art. 25 of the Law on Accounting Profession (2003), however, non-Jordanians may, upon reciprocity, be registered in the auditors registry and practice the auditing professions, presumably also being allowed to become a fouding partner of an auditing firm. For the purposes of the OECD FDI Regulatory Restrictiveness Index, the reciprocity condition is thus assumed to be the main governing provision in relation to foreign participation in auditing services.
"Article 2
The following words and phrases, wherever mentioned in this law, shall have the meanings assigned to them below, unless the context indicates otherwise:- [...]
Profession: the legal accounting profession with its two branches of accounting and auditing.
Certified Accountant: A natural person licensed to practice the profession in accordance with the provisions of this law and the regulations and instructions issued pursuant thereto.
[...]
Article 21
Practicing the profession
It is prohibited for any person who does not have a license to practice and who is not registered in the Practitioners Register:
A- Carrying out audit work.
B- Working in any major job related to accounting work with any of the bodies stipulated in Paragraph (B) of Article 30 of this Law after the period stipulated in Paragraph (A) of Article 31 of this Law and the instructions issued pursuant thereto have passed.
Article 22
A person who applies for a license to practice must meet the following conditions:
A- He must be of Jordanian nationality.
[...]
Article 25
Subject to the principle of  reciprocity, any person other than a Jordanian may register in the Register of Certified Public Accountants to practice the profession in the Kingdom provided that he fulfills the conditions stipulated in this law and the regulations and circulars issued pursuant thereto, and provided that they comply with the applicable labor and residence legislation. [...]" (Accountancy Profession Law (No. 73 of 2003), Articles 2, 21 and 22 [google translation])
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"Article 2
The following words, wherever they appear in this system, shall have the meanings assigned to them below, unless the context indicates otherwise: [...]
Occupation: The legal accounting profession with its two branches of accounting and auditing
[...]
Article 15
Civil companies may be established among certified public accountants practicing labor auditing in their private offices, provided that the company is registered with the Companies Controller General Department at the Ministry of Industry and Trade in accordance with the applicable legislation requires the following:
A- Shall be the responsibility of solidarity partners.
B- The chartered accountant shall not be a partner in more than one company.
C- He shall not practice the profession outside the scope of the company, whether independently or with others.
D- The board shall be notified when any chartered accountant joins or withdraws from the company.
E- That the chartered accountant practicing the audit profession shows his name and license number when signing the report issued by this company.
[...]
Article 17
A certified accountant practicing auditing may cooperate with a foreign auditor, provided that he is obligated to show his name and license number when practicing the profession or expressing his opinion on the financial statements.[...]" (Accountancy Profession Regulations (No. 7 of 2006), Articles 2, 15 and 17 [google translation])
Accountancy Profession Law (No. 73 of 2003), Articles 2, 21 and 22 
Accountancy Profession Regulations (No. 7 of 2006), Articles 2, 15 and 17
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