Article 4 of the Saudi Accounting and Auditing Profession Law
المادة 4 من نظام مهنة المحاسبة والمراجعة
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.
Official text after amendments (Arabic)
Compiled from the original text and every officially published amendment; the amendments are shown in full below for comparison.
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 تحددها اللائحة. ولطالب الترخيص التظلم من قرار الرفض أمام المحكمة الإدارية.
3- تحدد اللائحة إجراءات دراسة طلب الترخيص والبت فيه، ومدته وشروط تجديده.
4- يحدد المجلس المقابل المالي للترخيص
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 4 explained in plain English
After Article 3 sets the conditions for the license, this article governs how to obtain it:
- Submitting the application: the license application is submitted to the Saudi Organization for Auditors and Accountants according to the procedures set by the Authority's board of directors.
- The Authority's decision: the Authority issues its decision either approving the grant of the license or rejecting it, and a rejection must be reasoned. The decision is issued within a period set by the Regulations.
- Grievance: the applicant may challenge a rejection decision before the Administrative Court.
- The Regulations: they set the procedures for examining and deciding the application, the term of the license, and the conditions for renewing it.
- The fee: it is set by the Authority's board of directors.
Note that the article does not itself set the period for deciding the application, the term of the license, or the amount of the fee; it refers these to the Regulations and the Board. A rejection must also be reasoned, so the applicant is told why the application was rejected.
This article was amended to its present text by Royal Decree No. (M/169) dated 10/8/1446 AH. Anyone whose application was rejected and who wants to challenge it before the Administrative Court is advised to consult a lawyer specializing in administrative cases.
Practical example
Majed applied to the Authority for a license, and a decision was issued rejecting it, stating that his qualification does not meet the standards. Majed has the right to challenge the rejection decision before the Administrative Court.
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 4 of the Saudi Accounting and Auditing Profession Law
Where is the application for a certified accountant's license submitted?
To the Saudi Organization for Auditors and Accountants, according to the procedures set by its board of directors.
What do I do if the Authority rejects the license application?
The rejection must be reasoned, and the applicant may challenge it before the Administrative Court.
What is the fee for a certified accountant's license?
The article does not specify an amount; it provides that the Authority's board of directors sets the fee for the license.
What is the term of a certified accountant's license and how is it renewed?
The article refers the term of the license and the conditions for renewing it to the Implementing Regulations.
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:
"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 تحددها اللائحة. ولطالب الترخيص التظلم من قرار الرفض أمام المحكمة الإدارية.
3- تحدد اللائحة إجراءات دراسة طلب الترخيص والبت فيه، ومدته وشروط تجديده.
4- يحدد المجلس المقابل المالي للترخيص".
Original text before the amendments (Arabic)
1- يقدم طلب الترخيص إلى الهيئة وفقاً للإجراءات التي يحددها المجلس، وعلى الهيئة بعد التحقق من اكتمال الشروط -الواردة في المادة (الثالثة) من النظام- الرفع إلى الوزارة بتوصيتها حيال الطلب خلال مدة تحددها اللائحة.
2- تصدر الوزارة قرارها بالموافقة، أو بالرفض مسببًّا، لطلب الترخيص خلال مدة تحددها اللائحة. ولطالب الترخيص التظلم من قرار الرفض أمام المحكمة الإدارية.
3- تحدد اللائحة إجراءات دراسة طلب الترخيص والبت فيه، والمقابل المالي له، ومدته، وشروط تجديده.
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 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.