Article 6 of the Saudi Accounting and Auditing Profession Law
المادة 6 من نظام مهنة المحاسبة والمراجعة
The article requires a certified accountant to have a main office and allows him to open branches, requires notifying the Authority of the addresses and any change within 14 days, and treats notices sent to his registered address as effective.
Official text (Arabic)
This article has not been amended since the law was issued.
يجب أن يكون للمحاسب القانوني مقر رئيس لمزاولة المهنة، وله فتح فروع لذلك، وعليه إشعار الهيئة بعنوان مقره الرئيس وأي فروع أخرى إن وجدت، وأي تغيير يطرأ عليها خلال مدة لا تتجاوز (أربعة عشر) يوماً من تاريخ حدوثه، وتعد جميع التبليغات على عنوانه الرئيس المودع في الهيئة منتجة لآثارها النظامية.
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 6 explained in plain English
This article governs the place of practicing the profession and its relation to official notices, and contains four rules:
- A main office is mandatory: a certified accountant must have a main office for practicing the profession.
- Branches are permitted: a certified accountant may open branches for practicing the profession.
- Notifying the Authority: he must notify the Authority of the address of his main office and the addresses of his branches, if any, and of any change in them, within a period not exceeding 14 days from the date the change occurs.
- Effect of notice: all notices sent to his main address registered with the Authority are considered to produce their legal effects.
The last rule has an important practical effect: if the accountant moves to a new office and does not update his address with the Authority, notice at the old address registered with the Authority is, according to the text, considered to produce its legal effects. Observing the 14-day period therefore protects the accountant himself.
Article 7 follows this article and lists other obligations, including that he adopt his personal name as the name of his main office and display the license in a prominent place there. Anyone with a problem concerning a notice that reached him or did not reach him is advised to consult a lawyer specializing in commercial and corporate cases.
Practical example
A certified accountant moved his main office from Al Olaya district to Al Malqa district in Riyadh. He must notify the Authority of the new address within 14 days of the move; otherwise any notice sent to his old address registered with the Authority is considered to produce its legal effects.
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 6 of the Saudi Accounting and Auditing Profession Law
Must a certified accountant have an office?
Yes. A certified accountant must have a main office for practicing the profession, and he may open branches.
How long do I have to notify the Authority of a change of address of my accounting office?
Any change must be notified to the Authority within a period not exceeding 14 days from the date it occurs.
Is a notice valid if it is sent to the address registered with the Authority?
Yes. All notices sent to the main address registered with the Authority are considered to produce their legal effects.
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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.