Article 2 of the Saudi Accounting and Auditing Profession Law
المادة 2 من نظام مهنة المحاسبة والمراجعة
The article prohibits practicing the accounting and auditing profession without first obtaining a license under the provisions of the Law.
Official text (Arabic)
This article has not been amended since the law was issued.
لا تجوز مزاولة المهنة إلا بعد الحصول على الترخيص وفقاً لأحكام النظام.
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 2 explained in plain English
This article lays down the basic rule for regulating the profession: the accounting and auditing profession may not be practiced except after obtaining a license under the provisions of the Law.
To understand the article, refer to the definitions in Article 1:
- The profession is the accounting and auditing profession.
- The license is a document issued by the Saudi Organization for Auditors and Accountants that allows the person it is issued to practice the profession under the conditions and controls set out in the Law and the Regulations.
- The certified accountant is the natural or legal person licensed to practice the profession.
The license is a precondition to practice: whoever wants to work in the profession obtains the license first and then starts work, not the other way around. Article 3 then sets out the conditions for the license, either for a full-time practitioner, including Saudi nationality, full legal capacity, a university degree in accounting or a related field, basic membership in the Authority, experience of at least one year, and good conduct, or for a non-full-time practitioner under controls set by the Regulations.
Anyone working in the field of accounting who wonders whether their activity requires a license is advised to consult a lawyer specializing in commercial and corporate cases or to contact the Authority.
Practical example
Sultan graduated in accounting and wants to open an office in Riyadh to audit companies' accounts. He may not begin practicing the profession before obtaining a license from the Authority under the provisions of the Law.
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 2 of the Saudi Accounting and Auditing Profession Law
Can I practice accounting in Saudi Arabia without a license?
No. Article 2 provides that the profession may not be practiced except after obtaining a license under the provisions of the Law.
Which body issues the certified accountant's license?
The Saudi Organization for Auditors and Accountants, under the definition of the license in Article 1.
Can a company be a certified accountant?
Yes. The Law defines the certified accountant as a natural or legal person licensed to practice the profession.
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 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
- Article 19Amended by M/169
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.
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
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.