> For the complete documentation index, see [llms.txt](https://t-blocks.gitbook.io/t-blocks-documentation/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://t-blocks.gitbook.io/t-blocks-documentation/shariah-compliant-structuring/aaoifi-compliance-framework.md).

# AAOIFI Compliance Framework

T-Blocks Shariah-compliant instruments are structured in accordance with the standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).

AAOIFI is the leading international standard-setting body for Islamic finance, issuing Shariah standards, accounting standards, auditing standards, and governance standards. AAOIFI standards are adopted by Islamic financial institutions and regulators in over 45 countries.

Key AAOIFI standards relevant to T-Blocks' Shariah structuring include standards on sukuk (investment certificates), ijarah (leasing), murabaha (cost-plus sale), and musharakah (partnership). The specific AAOIFI standards applied to each issuance are identified by the Shariah Supervisory Board during the structuring process.

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