Article 11 of the Saudi Accounting and Auditing Profession Law
المادة 11 من نظام مهنة المحاسبة والمراجعة
The article assigns to the Public Prosecution the investigation of the crimes provided for in Article 10 of the Law, and the consideration of bringing the criminal case before the competent court.
Official text (Arabic)
This article has not been amended since the law was issued.
تتولى النيابة العامة التحقيق في الجرائم المنصوص عليها في المادة (العاشرة) من النظام، والنظر في إقامة الدعوى الجزائية أمام المحكمة المختصة.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 11 explained in plain English
This article identifies the body responsible for pursuing the criminal offenses in the Law, which is the Public Prosecution, and assigns it two tasks:
- Investigating the crimes provided for in Article 10.
- Considering bringing the criminal case before the competent court.
The crimes meant are those in Article 10, including providing incorrect information or forged certificates to obtain the license, misleading the public that a person has the right to practice the profession when he is not licensed, a certified accountant certifying a report contrary to the truth or a distribution of fictitious profits, and disclosing the secrets of the entity. The penalty is imprisonment for a period not exceeding 5 years and a fine not exceeding two million riyals, or either.
The phrase "considering bringing the case" means that it is the Prosecution that decides, after the investigation, whether to bring the case to court. This criminal track differs from the track of administrative and professional-conduct violations heard by the Committee defined in Article 1, and from compensation claims and private-right claims heard by the competent judicial body under Article 12.
Anyone summoned for investigation before the Public Prosecution over one of these crimes is advised to consult a lawyer specializing in criminal cases.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 11 of the Saudi Accounting and Auditing Profession Law
Who investigates the crimes of certified accountants in Saudi Arabia?
The Public Prosecution investigates the crimes provided for in Article 10 of the Law.
Who brings the criminal case against a certified accountant?
The Public Prosecution considers bringing the criminal case before the competent court.
Does the Prosecution hear compensation claims against the accountant?
No. Article 11 concerns investigation and the criminal case, while compensation claims and private-right claims are heard by the competent judicial body under Article 12.
Articles this article refers to
More articles on Accounting Profession Offenses and Penalties
- Article 10
The article punishes with imprisonment of up to 5 years and a fine of up to two million riyals, or either, eight crimes, including falsifying license information, misleading the public, and certifying reports contrary to the truth.
1- دون إخلال بأي عقوبة ينص عليها في نظام آخر، يعاقب بالسجن مدة لا تزيد على (خمس) سنوات وبغرامة لا تزيد على مليوني ريال، أو بإحدى هاتين العقوبتين كل من ارتكب واح
- Article 12
The article provides that the competent judicial body hears compensation claims and private-right claims brought by or against the certified accountant arising from the application of the Law.
تنظر الجهة القضائية المختصة في دعاوى التعويض والحق الخاص التي تقام من المحاسب القانوني أو عليه، الناشئة عن تطبيق أحكام النظام.
- Article 18
The article allows the Committee to summon the violator to hear his statements, and requires it, if the violation is accompanied by one of the crimes in Article 10, to take what is necessary to refer it to the Public Prosecution.
للجنة استدعاء المخالف لسماع أقواله، فإذا اقترنت المخالفة بأي من الجرائم المنصوص عليها في المادة (العاشرة) من النظام، فعلى اللجنة اتخاذ ما يلزم لإحالتها إلى الني
- Article 20Amended by M/169
The article assigns to Authority employees named by the Board the detection of the crimes in Article 10 and of violations of the provisions of the Law, its Regulations and its decisions, without prejudice to the competences of the relevant bodies.
دون إخلال باختصاصات الجهات المعنية، يتولى موظفون من الهيئة -يصدر بتسميتهم قرار من المجلس- ضبط ما يُرتكب من الجرائم المنصوص عليها في المادة (العاشرة) من النظام،
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.