Article 19 of the Saudi Bar Association Statute
المادة 19 من تنظيم الهيئة السعودية للمحامين
The article requires the Association to have an auditor appointed by the general assembly from licensed chartered accountants, with fees set by the assembly, who inspects the books and documents and reports on the accounts to the assembly.
Official text (Arabic)
This article has not been amended since the law was issued.
يكون للهيئة مراجع حسابات تعينه الجمعية العمومية من بين المحاسبين القانونيين المرخص لهم بالعمل في المملكة، وتحدد الجمعية أتعابه، ويكون له حق الاطلاع على الدفاتر والمستندات وإبداء ما يراه من ملحوظات، ويقدم للجمعية العمومية تقريراً عن حسابات الهيئة.
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 19 explained in plain English
This article regulates external financial oversight of the Association through the auditor:
- Who appoints: the general assembly, not the board of directors.
- His capacity: he is one of the chartered accountants licensed to work in the Kingdom.
- His fees: set by the general assembly.
- His powers: to inspect the books and documents and make whatever remarks he sees fit.
- His output: he submits to the general assembly a report on the Association's accounts.
Making the appointment the general assembly's gives the auditor independence from the board of directors, which manages the Association's funds; whoever manages the money does not choose who audits it. This relates to the distribution of roles in the Statute:
- The auditor inspects the books and documents and makes his remarks.
- He then submits his report on the Association's accounts to the general assembly that appointed him.
This article complements the controls in Article 18 on depositing funds, withdrawing by cheque with a double signature, and limiting spending to the Association's purposes.
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 19 of the Saudi Bar Association Statute
Who appoints the auditor of the Saudi Bar Association?
The general assembly, which also sets his fees.
What are the auditor's powers?
To inspect the books and documents, make whatever remarks he sees fit, and submit a report on the accounts to the general assembly.
More articles on General Secretariat and Authority Resources
- Article 15
The article provides that the board appoints a Secretary General and one or more assistant secretaries who work full time, lets the Secretary General appoint staff within the budget, and gives him the powers to certify regular members' signatures and prepare the draft budget.
يكون للهيئة أمين عام، وأمين مساعد واحد أو أكثر، يعينهم المجلس، ويحدد واجباتهم ومسؤولياتهم، ويتعين عليهم التفرغ للعمل بالهيئة. وللأمين العام تعيين عدد كافٍ من ال
- Article 16
The article makes the Association's financial year the State's financial year, with the first year, as an exception, starting from the date the Statute takes effect and ending at the end of the following financial year.
السنة المالية للهيئة هي السنة المالية للدولة، واستثناء من ذلك، تبدأ السنة المالية الأولى للهيئة من تاريخ نفاذ هذا التنظيم، وتنتهي بنهاية السنة المالية التالية.
- Article 17
The article lists the Association's resources: membership fees and fees for services, government subsidies if any, gifts, bequests and endowments the board accepts, investment returns, and other resources the board approves.
تتكون موارد الهيئة من الآتي: 1 - رسوم العضوية والمقابل المالي لما تقدمه من خدمات. 2 - الإعانات الحكومية إن وجدت. 3 - الهبات والتبرعات والوصايا والأوقاف التي يقب
- Article 18
The article requires the Association to deposit its cash in its own name at a local bank, withdrawable only by a cheque signed by the board chairman or his delegate and the Secretary General, and not to spend its funds beyond its purposes.
تودع الهيئة أموالها النقدية باسمها لدى أحد البنوك المحلية، ولا يجوز سحب أي مبلغ إلا بشيك يوقعه رئيس مجلس الإدارة - أو من يفوضه من أعضاء المجلس - والأمين العام.
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.