Prophetic Principles for Accounting and Audit

Inspired by the values and practices of Prophet Muhammad ﷺ, this

checklist outlines core ethical, spiritual, and professional principles tailored for Muslim accountants and auditors. These principles support just, transparent, and barakah-filled financial practices.

Page 1: Spiritual Integrity & Accountability

1. ☐ Begin every task with Bismillah (In the Name of Allah).

2. ☐ Maintain niyyah (intention) to serve Allah and uphold justice in financial recording.

3. ☐ Perform regular istighfar (seeking forgiveness) to purify intentions from greed or error.

4. ☐ Uphold the Amanah (trust) given by clients with sincerity and confidentiality.

5. ☐ Avoid any record manipulation or dishonest practices — even in small amounts.

6. ☐ Refrain from engaging in riba (interest)-based advisory or documentation.

7. ☐ Be conscious that Allah is the Ultimate Witness over all financial dealings.

8. ☐ Prioritize halal income sources in auditing and classification.

Page 2: Justice, Fairness & Due Diligence

1. ☐ Ensure all financial reports are clear, truthful, and free of deception (gharar).

2. ☐ Practice ihsan (excellence) by double-checking all entries and reconciliations.

3. ☐ Uphold fairness between employer, client, and government obligations.

4. ☐ Verify all zakat, sadaqah, or waqf records with utmost diligence and clarity.

5. ☐ Avoid suspicion or unjust accusation — always investigate with evidence.

6. ☐ Maintain neutrality — do not favor any party for material gain.

7. ☐ Cross-verify transactions affecting orphans, widows, or trusts (wasiyyah).

8. ☐ Consult scholarly opinion if unsure of the shari’ah ruling on a transaction.

Page 3: Prophetic Financial Sunnah in Practice

1. ☐ Keep clear, itemized records of income and expenses — as Prophet ﷺ advised traders.

2. ☐ Encourage ethical bookkeeping — avoid excessive or ambiguous charges.

3. ☐ Practice mercy — advise clients gently about financial mismanagement.

4. ☐ Promote equitable wealth distribution — suggest zakat and charitable deductions.

5. ☐ Simplify reporting for the poor and vulnerable without compromising accuracy.

6. ☐ Be punctual in submitting filings — 'Delay in payment is injustice' (Hadith).

7. ☐ Reconcile disputes using honesty, dua, and calm consultation.

8. ☐ End each task with gratitude (Alhamdulillah) and du’a for barakah in wealth.