Financial declaration systems (FD systems) have become a universally recognised tool in fighting corruption, especially since the adoption of the United Nations Convention Against Corruption (UNCAC) in 2003. At present, the Convention has widespread recognition, with 140 signatories out of 187 parties (as on 06 February 2020). It is considered as an international legally binding instrument aiming to, inter alia, establish preventive anti-corruption measures, enhance international law enforcement and provide legal mechanisms for asset recovery with the cooperation between State Parties. FD systems are mainly used as a tool to detect illicit enrichment or conflict of interest or both of them. They are also considered to be a robust means for public accountability by calling attention to the cases of abuse of public office and prosecuting corrupt public officials. Thus, they contribute to enhancing transparency and accountability in the public sector. In Oman, the successive civil service laws, the latest being the law issued in 2004, included a legal text requiring civil servants to submit their financial declarations to the competent body. In 2011, the FD system was reregulated under Royal Decree No.1122011/ on the Protection of Public Funds and Avoidance of Conflict of Interest Law. Since then, the Financial and Administrative State Audit Institution has become the competent body responsible for managing the FD system. Article 12 of the law states that: “The government officials shall be obliged to submit a financial declaration to the State Audit Institution as per the form prescribed for that purpose. The financial declaration shall contain all moveable and immovable possessions as well as those possessed by spouses and minor children along with the source of such ownership. The declaration shall be submitted upon the request of Chairman of the State Audit Institution when such necessity warrants. The declaration shall be confidential and non shall have access thereto without the approval of the Chairman of the Institution”.

Financial declaration systems (FD systems) have become a universally recognised tool in fighting corruption, especially since the adoption of the United Nations Convention Against Corruption (UNCAC) in 2003. At present, the Convention has widespread recognition, with 140 signatories out of 187...