The definition of Ikhwaanul-Muslimeen is: they are those who follow and attach (themselves) to Hasan al-Banaa, and there are some observations upon their manhaj, the most important of which follow:
1) Carelessness and neglect in regards to Tawheed al-‘Ibaadah, which is the most important thing in Islaam, and the servant’s Islaam is not correct except by it.
2) Their silence and approval of the people being upon Shirk al-Akbar (major Shirk); from du’aa to other than Allaah, and circumambulation (tawaaf) of the graves, and swearing oaths to their inhabitants, and sacrificing by their names, and what is similar to that.
3) That verily the founder of this manhaj [Hasan al-Banaa] is soofee; he has a connection to the Soofiyyah; when he took the bay’ah from ‘Abdul-Wahhaab al-Hasaafee upon his Hasaafiyyah ash-Shaadhiliyyah Tareeqah (soofee order).
4) The presence of innovation amongst them, and their establishing worship by it, rather it is the basis of their manhaj. They attest that the Prophet (e) attends their sittings of dhikr and forgives them for what has proceeded from their sins, in their saying:
“The Ilaah sent prayers upon the noor [i.e. the Prophet] which appeared
for the ‘aalameen (all that which exists), and out shined the sun and the moon,
this is the beloved [i.e. the Prophet] attending with the beloved
and has forgiven for all that which has passed and taken place.”
5) Their call to (establishing) the khilaafah, and this is a bid’ah, for verily the Messengers and those who followed them were not commanded except with the call to at-Tawheed. The Most High said:
وَلَقَدْ بَعَثْنَا فِي كُلِّ أُمَّةٍ رَّسُولاً أَنِ اعْبُدُواْ اللّهَ وَاجْتَنِبُواْ الطَّاغُوتَ
“And verily, We have sent among every Ummah a
Messenger (proclaiming): "Worship Allaah (Alone), and
avoid at-Taaghoot (all false deities and objects of worship).” 
6) The non-existence of al-walaa’ wal-baraa’ amongst them or its weakness. And they make that clear through their da’wah to closeness between [those upon] the Sunnah and the Shee’ah, and the saying of their founder: “We cooperate [with each other] in that which we agree upon, and we excuse each other in that which we disagree in.” [-end of quote-]
7) Their hatred for Ahlut-Tawheed, and the people [who traverse] the path of Salafiyyah, and their loathing of them and they make that plain in their statements regarding the country of Saudi Arabia, which was established upon at-Tawheed, and teaches at-Tawheed in its schools and in its institutions and universities; and from the murder of Jameel ar-Rahmaan al-Afghaanee because he was calling to at-Tawheed, and he was one who had schools in which he taught at-Tawheed.
8) Their scrutiny and pursuit of the mistakes of the rulers, and searching for their shortcomings, whether it is true or a lie, and spreading them amongst the inexperienced youth so as to cause them to hate and loathe them [the rulers] and to fill their hearts with hostility towards them.
9) The foul disgusting hizbiyyah (blind partisanship and bigotry) which they ascribe to. So they support and have closeness on account of this hizb (party), and show enmity and oppose on account of it.
10) Taking the bay’ah (oath of allegiance) to work for the Ikhwaanee manhaj with the ten conditions which its founder mentioned , and there are other observations to be made which it is possible that we take them later.
 An-Nahl (16):36
 TN: These ten conditions or pillars of the bay’ah of Ikhwaanul-Muslimeen are mentioned in al-Banaa’s Majmoo’atur-Risaa’il (p.268), where he says: “O you brothers who are truthful! The pillars of our bay’ah are ten, so memorize and hold on to them: (1) Understanding (2) Sincerity (3) Action (4) al-Jihaad (5) self-sacrifice (6) Obedience (7) firmness and strength (8) Impartiality (9) Brotherhood (10) Trust.”
The Muftee of Jizaan, Shaykh Ahmad ibn Yahyaa an-Najmee
From his book
Al-Fataawa al-Jaliyyah ‘anil-manaahij ad-Da’wiyyah (pgs 102-104)
Translated by Aboo Sufyaan 'Uthmaan Beecher