The Union of Arab Securities Authorities (UASA) issued a study on due diligence and Know Your Customer (KYC) requirements for financial institutions, intended to serve as a reference for member authorities and support greater alignment of regulatory approaches across Arab jurisdictions. The study was prepared by the second pillar working group under UASA’s 2021–2025 strategic plan, established by UASA board members at the Union’s 18th annual meeting in Doha in 2024. It draws on members’ accumulated supervisory experience and regional and international practices, includes examples of account-opening forms used by some member authorities to reflect KYC requirements, and dedicates a chapter to the regulation of electronic KYC procedures amid increasing use of financial technology in capital markets.