Article 20 of the Saudi Accounting and Auditing Profession Law
المادة 20 من نظام مهنة المحاسبة والمراجعة
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.
Official text after amendments (Arabic)
Compiled from the original text and every officially published amendment; the amendments are shown in full below for comparison.
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، وما يُرتكب من مخالفات لأحكام النظام ولائحته والقرارات الصادرة تنفيذاً لهما
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 20 explained in plain English
This article identifies who is responsible for detecting crimes and violations connected with the profession, that is, monitoring and recording them:
- Who detects? Employees of the Saudi Organization for Auditors and Accountants named by a decision of its board of directors.
- What do they detect? The crimes provided for in Article 10 that are committed, and violations of the provisions of the Law, its Regulations and the decisions issued to implement them that are committed.
- Limits: detection is without prejudice to the competences of the relevant bodies, so the competence of the Authority's employees does not cancel the competence of other bodies.
The crimes in Article 10 include 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, struck off or suspended, and a certified accountant certifying a report contrary to the truth or a distribution of fictitious profits. The penalty is imprisonment for up to 5 years and a fine of up to two million riyals, or either.
The article does not address detection powers or procedures in detail. It was amended to its present text by Royal Decree No. (M/169) dated 10/8/1446 AH. Anyone found to have committed a violation or crime is advised to consult a lawyer specializing in commercial and corporate cases, or a lawyer specializing in criminal cases if a crime is involved.
Practical example
Authority employees named by decision of the Board noticed a person announcing on social media that he is a certified accountant and offering audit services without a license. They handle detecting this incident because it is one of the crimes provided for in Article 10.
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 20 of the Saudi Accounting and Auditing Profession Law
Who detects the violations and crimes of certified accountants?
Employees of the Authority named by a decision of its board of directors, without prejudice to the competences of the relevant bodies.
What do the Authority's employees detect?
The crimes provided for in Article 10, and violations of the provisions of the Law, its Regulations and the decisions issued to implement them.
Does the Authority's competence cancel the role of other bodies?
No. The article provides that this is without prejudice to the competences of the relevant bodies.
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: "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، وما يُرتكب من مخالفات لأحكام النظام ولائحته والقرارات الصادرة تنفيذاً لهما".
Original text before the amendments (Arabic)
دون إخلال باختصاصات الجهات المعنية، يتولى موظفون من الهيئة - يصدر بتسميتهم قرار من الوزير- ضبط ما يُرتكب من الجرائم المنصوص عليها في المادة (العاشرة) من النظام، وما يُرتكب من مخالفات لأحكام النظام ولائحته والقرارات الصادرة تنفيذاً لهما.
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 11
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.
تتولى النيابة العامة التحقيق في الجرائم المنصوص عليها في المادة (العاشرة) من النظام، والنظر في إقامة الدعوى الجزائية أمام المحكمة المختصة.
- 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
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.