Article 3 of the Saudi Accounting and Auditing Profession Law
المادة 3 من نظام مهنة المحاسبة والمراجعة
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 على الشهادة الجامعية أو أي مؤهل أعلى في تخصص المحاسبة أو أي تخصص آخر ذي علاقة بالمهنة وفقاً للمعايير التي تحددها اللائحة.
د- أن يكون عضواً أساسياً في الهيئة، وأن تتوافر لديه خبرة في طبيعة العمل لا تقل عن سنة.
هـ- أن يكون حسن السيرة والسلوك، وغير محكوم عليه بحد شرعي أو بجريمة مخلة بالأمانة أو الشرف ما لم يكن قد رُد إليه اعتباره، وألا يكون قد صدر في حقه قرار تأديبي بالفصل من الخدمة الحكومية ما لم يكن قد مضى على صدور القرار التأديبي (ثلاث) سنوات.
2- غير المتفرغ لمزاولة المهنة وفقاً للضوابط الآتية:
يجوز الترخيص لشخص غير متفرغٍ وفقا لضوابط تحددها اللائحة يراعى فيها ما يلي:
أ- الشروط المذكورة في الفقرة (1) من هذه المادة.
ب- تحديد حد أقصى لمدة مزاولة المهنة دون تفرغ.
ج- رفع نسبة ساعات الإشراف المطلوبة على المرخص لكل عميل مع وضع حد أقصى لإجمالي الساعات خلال العام.
د- عدم تقديم خدمات المراجعة للشركات عالية المخاطر.
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 3 explained in plain English
This article explains who is entitled to the license that Article 2 requires in order to practice the profession, and it distinguishes between two cases:
First: a full-time practitioner, who must:
- Be of Saudi nationality.
- Have full legal capacity.
- Hold a university degree or a higher qualification in accounting or in another field related to the profession, according to the standards set by the Regulations.
- Be a basic member of the Authority and have experience in the nature of the work of no less than one year.
- Be of good conduct and behavior, and not have been sentenced to a hadd penalty or for a crime involving breach of trust or honor unless rehabilitated, and not have been the subject of a disciplinary decision dismissing him from government service unless 3 years have passed since the decision.
Second: a non-full-time practitioner: he may be licensed under controls set by the Regulations, which take into account: that the same conditions as for a full-time practitioner are met, a maximum period for practicing the profession without full-time commitment, a higher proportion of supervision hours required of the licensee for each client with a maximum total of hours in the year, and not providing audit services to high-risk companies.
The numerical details of these controls, such as the maximum period and the hours, are not set by the article, which refers them to the Regulations. The procedures for submitting and deciding the application are governed by Article 4. Anyone whose application was rejected, or who doubts that they meet a condition, is advised to consult a lawyer specializing in commercial and corporate cases.
Practical example
Noura holds a bachelor's degree in accounting, is a basic member of the Authority, has two years of experience, and works as an employee in a company. If she wants a license as a non-full-time practitioner, she must meet the same conditions as a full-time practitioner and is subject to the controls of the Regulations, including not providing audit services to high-risk companies.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
How we write and review contentCommercial & Corporate Law lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Commercial & Corporate Law lawyers
Lawyers who handle this kind of case
Ibrahim Al Salem Law Firm
Active contributor
Dr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Frequently asked questions about Article 3 of the Saudi Accounting and Auditing Profession Law
What are the conditions for a certified accountant's license in Saudi Arabia?
For a full-time practitioner: Saudi nationality, full legal capacity, a university degree in accounting or a related field, basic membership in the Authority, experience of no less than one year, and good conduct.
Can a non-full-time certified accountant be licensed?
Yes, under controls set by the Regulations, which take into account the full-time conditions, a maximum period of practice without full-time commitment, supervision hours, and not auditing high-risk companies.
Does dismissal from government service bar a license?
If a disciplinary decision dismissing the person from government service was issued, he is not licensed until 3 years have passed since the decision.
Is experience required to obtain the license?
Yes. The applicant must have experience in the nature of the work of no less than one year.
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 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.