Article 15 of the Saudi Accounting and Auditing Profession Law
المادة 15 من نظام مهنة المحاسبة والمراجعة
The article sets the penalties for professional violations: warning, reprimand, cancellation of membership, a fine of SAR 10,000 to 500,000, and suspension for up to a year, and allows doubling the fine and striking off the license on repetition.
Official text (Arabic)
This article has not been amended since the law was issued.
1- دون إخلال بأي عقوبة ينص عليها نظام آخر، يعاقب المحاسب القانوني الذي ارتكب أيًّا من المخالفات الواردة في المادة (الرابعة عشرة) من النظام بعقوبة، أو أكثر، ممّا يأتي:
أ- الإنذار.
ب- اللوم.
ج- إلغاء عضويته بالهيئة.
د- غرامة لا تقل عن (عشرة) آلاف ريال ولا تزيد على (خمسمائة) ألف ريال.
هـ- الإيقاف عن مزاولة المهنة مدة لا تزيد على سنة.
2- في حال تكرار المخالفة نفسها خلال (ثلاث) سنوات من تاريخ ارتكابها في المرة الأولى، فللجنة أن تضاعف الغرامة المحكوم بها، وأن تشطب ترخيصه في حال تكرر إيقافه عن مزاولة المهنة أكثر من مرتين، أو أوقف عن مزاولة المهنة لمدة سنتين فأكثر خلال خمس سنوات، على أن يراعى تناسب المخالفة مع العقوبة المقررة.
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 15 explained in plain English
This article sets the penalties imposed on a certified accountant who commits any of the violations in Article 14, namely violating the provisions of the Law, the Regulations or the implementing decisions, and violating the rules, ethics and standards of the profession. This is without prejudice to any penalty provided for in another law.
The penalties (one or more):
- A warning.
- A reprimand.
- Cancellation of his membership in the Authority.
- A fine of not less than SAR 10,000 and not more than SAR 500,000.
- Suspension from practicing the profession for a period not exceeding one year.
On repetition: if the same violation is repeated within 3 years of the date it was first committed, the Committee may:
- Double the fine imposed.
- Strike off his license if he is suspended from practice more than twice, or is suspended for two years or more within 5 years.
In all of this, proportionality between the violation and the penalty is observed. Doubling and striking off are discretionary ("the Committee may"), not automatic.
Article 16 adds to these penalties binding corrective measures, such as requiring the violator to attend training courses or limiting the number of his clients for a certain period. Anyone on whom a penalty has been imposed is advised to consult a lawyer specializing in administrative cases about challenging it.
Practical example
A certified accountant was fined SAR 20,000 for violating auditing standards, then repeated the same violation after two years. The Committee may double the fine, observing proportionality between the violation and the penalty. If he had been suspended more than twice, it may strike off his license.
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 15 of the Saudi Accounting and Auditing Profession Law
What are the penalties for a violating certified accountant?
A warning, a reprimand, cancellation of membership in the Authority, a fine of SAR 10,000 to 500,000, or suspension from practice for a period not exceeding one year, and more than one penalty may be combined.
What happens if the certified accountant repeats the violation?
If the same violation is repeated within 3 years of the first time, the Committee may double the fine and strike off the license in the cases set out in the article.
When is a certified accountant's license struck off?
The Committee may strike it off on repetition if he is suspended more than twice, or is suspended for two years or more within 5 years, observing proportionality.
Articles this article refers to
More articles on Professional Violations and Disciplinary Penalties
- Article 13
The article establishes a four-member committee by decision of the Minister to hear the violations in Article 14, allows challenging its decisions before the Administrative Court, and preserves the right to compensation.
1- تنشأ بقرار من الوزير لجنة (أو أكثر) من أربعة أعضاء، اثنين من ذوي الاختصاص بالمهنة ومستشارَين قانونيَّين يكون أحدهما رئيساً للجنة، للنظر في المخالفات المنصوص
- Article 14
The article defines the violations the Committee hears on referral from the competent department in the Authority: violating the Law, the Regulations or their decisions, and violating the rules, ethics and standards of the profession.
تتولى اللجنة -بناءً على إحالة من الإدارة المختصة في الهيئة- النظر في أي من المخالفات الآتية: 1- مخالفة الأحكام الواردة في النظام أو اللائحة أو القرارات الصادرة
- Article 16
The article allows the Committee, in addition to the penalties of Article 15, to impose binding corrective measures on the violating accountant, such as training courses, limiting his clients for one to two years, and submitting a correction program.
للجنة -بالإضافة إلى العقوبات الواردة في المادة (الخامسة عشرة) من النظام- النظر في اتخاذ تدابير تقويمية ملزمة على المحاسب القانوني المخالف تتضمن ما يأتي: 1- إلزا
- Article 17
The article allows the Committee, while hearing the violation and at the Authority's request, to bar the certified accountant as a precaution from approving his clients' financial statements and to require him to disclose all his clients.
للجنة -أثناء نظر المخالفة وبناء على طلب الهيئة- أن تقرر منع المحاسب القانوني المخالف احترازيًّا من اعتماد القوائم المالية لعملائه، وإلزامه بالإفصاح عن جميع عملا
- 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
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.