Article 19 of the Saudi Accounting and Auditing Profession Law
المادة 19 من نظام مهنة المحاسبة والمراجعة
The article allows a certified accountant whose license was struck off to request its reinstatement 5 years after the striking-off decision takes effect, and the Board or its delegate decides the request under the conditions and procedures for issuing a license.
Official text after amendments (Arabic)
Compiled from the original text and every officially published amendment; the amendments are shown in full below for comparison.
يجوز للمحاسـب القانوني الذي شُطب ترخيصه وفقـاً لأحكام النظام، أن يطلب إعادة الترخيص بعد انقضاء (خمس) سنوات من تاريخ نفاذ قرار الشطب، ويبت المجلس أو من يفوضه في الطلب، وتتبع في إعادة الترخيص الشروط والإجراءات المقررة لإصداره
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 19 explained in plain English
Striking off is not necessarily the end of the road; this article opens to a certified accountant whose license was struck off under the provisions of the Law the door of a request to reinstate the license, subject to the following controls:
- The period: the request may be submitted only after 5 years have passed from the date the striking-off decision took effect, not from the date of the violation or the date the decision was issued.
- The body that decides: the Authority's board of directors or its delegate decides the request.
- Conditions and procedures: the conditions and procedures set for issuing the license are followed in reinstating it, meaning the applicant is treated as a new license applicant and must meet the conditions of the license.
The text says "may ... request", so it is a right to submit the request, and does not mean that reinstatement of the license is guaranteed; the decision is for the Board or its delegate after verifying the conditions.
This article was amended to its present text by Royal Decree No. (M/169) dated 10/8/1446 AH. Anyone whose license has been struck off and who plans to request its reinstatement is advised to consult a lawyer specializing in commercial and corporate cases.
Practical example
A certified accountant's license was struck off by a decision that took effect in 1446 AH. He may not request reinstatement of the license before 5 years have passed from the date the striking-off decision took effect, and then he submits his request and the Authority's board of directors or its delegate decides it under the conditions and procedures of the 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 19 of the Saudi Accounting and Auditing Profession Law
Can a certified accountant's license be restored after it is struck off?
He may request reinstatement of the license after 5 years have passed from the date the striking-off decision took effect.
Who decides on reinstating a struck-off accountant's license?
The Authority's board of directors or its delegate decides the request.
Is the license reinstated automatically after 5 years?
No. The article allows submitting the request, and the conditions and procedures set for issuing the license are followed in reinstating it.
Amendment history
Royal Decree No. M/169 — 10/8/1446 AH
Official amendment text (Arabic)
- عُدلت هذه المادة وذلك بموجب المرسوم الملكي رقم (م/169) وتاريخ 1446/8/10هـ، لتصبح بالنص الآتي: "يجوز للمحاسـب القانوني الذي شُطب ترخيصه وفقـاً لأحكام النظام، أن يطلب إعادة الترخيص بعد انقضاء (خمس) سنوات من تاريخ نفاذ قرار الشطب، ويبت المجلس أو من يفوضه في الطلب، وتتبع في إعادة الترخيص الشروط والإجراءات المقررة لإصداره".
Original text before the amendments (Arabic)
يجوز للمحاسب القانوني الذي شُطب ترخيصه وفقاً لأحكام النظام، أن يطلب إعادة الترخيص بعد انقضاء (خمس) سنوات من تاريخ نفاذ قرار الشطب، ويبت الوزير أو من يفوضه في الطلب، وتتبع في إعادة الترخيص الشروط والإجراءات المقررة لإصداره.
More articles on Licensing the Certified Accountant
- Article 1Amended by M/169
The article defines the key terms of the Accounting and Auditing Profession Law, including the Authority, the Board, the profession, the license, the certified accountant, the Committee and the Minister.
يكون للكلمات والعبارات الآتية –أينما وردت في هذا النظام– المعاني المبينة أمام كل منها ما لم يقتض السياق غير ذلك: النظام: نظام مهنة المحاسبة والمراجعة. اللائحة:
- Article 2
The article prohibits practicing the accounting and auditing profession without first obtaining a license under the provisions of the Law.
لا تجوز مزاولة المهنة إلا بعد الحصول على الترخيص وفقاً لأحكام النظام.
- Article 3
The article sets the conditions for licensing a full-time certified accountant, such as Saudi nationality, qualification, membership, experience and good conduct, and allows licensing a non-full-time practitioner under controls set by the Regulations.
يتم الترخيص لطالب الترخيص وفقاً لما يلي: 1- المتفرغ لمزاولة المهنة وفقاً للضوابط الآتية: أ- أن يكون سعودي الجنسية. ب- أن يكون كامل الأهلية. ج- أن يكون حاصلاً عل
- Article 4Amended by M/169
The article governs the license application: it is submitted to the Authority, which issues a decision approving it or rejecting it with reasons within a period set by the Regulations, and the rejection may be challenged before the Administrative Court.
1- يقدم طلب الترخيص إلى الهيئة وفقاً للإجراءات التي يحددها المجلس. 2- تصدر الهيئة قرارها بالموافقة على منح الترخيص، أو بالرفض مسبباً لطلب الترخيص، خلال مدة تحدد
- Article 5Amended by M/169
The article allows the Authority to issue a decision canceling a certified accountant's license without prejudice to the penalties of Article 10, with the right to challenge before the Administrative Court, and without canceling his membership in the Authority.
دون إخلال بالعقوبات المنصوص عليها في المادة (العاشرة) من النظام، للهيئة إصدار قرار بإلغاء الترخيص. ويجوز لمن صدر قرار إلغاء ترخيصه التظلم منه أمام المحكمة الإدا
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.