Article 9 of the Saudi Accounting and Auditing Profession Law
المادة 9 من نظام مهنة المحاسبة والمراجعة
The article requires a certified accountant who stops or is suspended to notify the Authority and his clients within 30 days, treats the license as canceled on final suspension or a stop of over two years, and requires listing pending work.
Official text (Arabic)
This article has not been amended since the law was issued.
1- على المحاسب القانوني إذا توقف أو أوقف عن مزاولة المهنة، لأي سبب من الأسباب بصورة مؤقتة أو نهائية، أن يبلّغ الهيئة وعملاءه بذلك خلال (ثلاثين) يوماً من تاريخ توقفه أو إيقافه. ويعد الترخيص ملغًى في حال الإيقاف النهائي، أو في حال التوقف مدة تزيد على سنتين.
2- إذا أوقف المحاسب القانوني عن مزاولة المهنة نهائيًّا أو توقف لمدة يترتب عليها الإضرار بعملائه أو الغير، وجب عليه هو -أو من يمثله- حصر جميع الأعمال المعلَّقة لديه وما عليه من حقوق والتزامات وإبلاغ الهيئة بها؛ تمهيداً لمعالجتها وفقاً للإجراءات التي تحددها اللائحة.
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 9 explained in plain English
This article deals with what a certified accountant must do if he stops work by his own choice, or is suspended from it, for any reason, temporarily or permanently.
First: the duty to notify
- He must notify the Authority and his clients of this within 30 days of the date of his stopping or suspension.
Second: when is the license considered canceled?
- In the case of final suspension.
- Or in the case of stopping for a period of more than two years.
Third: listing pending work
If he is finally suspended, or stops for a period that results in harm to his clients or to others, he or his representative must list all the pending work he has and the rights and obligations on him, and notify the Authority of them, in preparation for dealing with them under the procedures set by the Regulations.
The phrase "or his representative" means that this duty can be performed by the accountant's representative. This article is linked to Article 10, which punishes, among its crimes, misleading the public by any means that a person has the right to practice the profession while he has stopped or is suspended from it or his license has been struck off. Anyone in a situation of stopping who needs to arrange his obligations toward clients is advised to consult a lawyer specializing in commercial and corporate cases.
Practical example
A certified accountant in Medina decided to stop work to study abroad for three years. He must notify the Authority and his clients within 30 days of stopping, and list the pending work if his stopping harms his clients. Because his stopping will exceed two years, his license is considered canceled.
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 9 of the Saudi Accounting and Auditing Profession Law
What must a certified accountant do if he stops work?
Notify the Authority and his clients within 30 days of the date of his stopping or suspension, whether temporary or permanent.
When is a certified accountant's license considered canceled?
In the case of final suspension, or in the case of stopping for a period of more than two years.
Must a stopped accountant settle his clients' work?
If he is finally suspended or stops for a period that harms his clients or others, he or his representative must list the pending work and the rights and obligations and notify the Authority of them.
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.