Article 14 of the Saudi Civil Society Associations Law
المادة 14 من نظام الجمعيات والمؤسسات الأهلية
The ordinary general assembly approves financial statements and the budget, discusses the board's report, approves the investment plan, elects the board and discharges the previous one, and appoints the auditor.
Official text (Arabic)
This article has not been amended since the law was issued.
تختص الجمعية العمومية العادية بالآتي :
1 - دراسة تقرير مراجع الحسابات عن القوائم المالية للسنة المالية المنتهية ، واعتمادها بعد مناقشتها.
2 - إقرار مشروع الميزانية التقديرية للسنة المالية الجديدة.
3 - مناقشة تقرير مجلس الإدارة عن أعمال الجمعية ونشاطاتها للسنة المالية المنتهية ، والخطة المقترحة للسنة المالية الجديدة ، واتخاذ ما تراه في شأنه.
4 - إقرار خطة استثمار أموال الجمعية ، واقتراح مجالاته.
5 - انتخاب أعضاء مجلس الإدارة ، وتجديد مدة عضويتهم ، وإبراء ذمة مجلس الإدارة السابق.
6 - تعيين محاسب قانوني مرخص له؛ لمراجعة حسابات الجمعية ، وتحديد أتعابه.
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 14 explained in plain English
This Article sets the powers of the ordinary general assembly, which are six:
- Financial statements: studying the auditor's report on the financial statements for the year that ended, and approving them after discussing them.
- The budget: approving the draft estimated budget for the new financial year.
- The board's report: discussing the board of directors' report on the association's work and activities for the year that ended and the proposed plan for the new year, and taking what it sees fit.
- Investment: approving the plan for investing the association's funds and proposing its fields.
- The board of directors: electing its members, renewing their term of membership, and discharging the previous board.
- The certified accountant: appointing a licensed certified accountant to audit the accounts, and setting his fees.
The practical meaning is that the ordinary general assembly is the body of annual accountability: the board presents the results of its year to it, and it decides whether to approve or discuss the accounts and chooses the board and the auditor. Having the auditor appointed by the general assembly and not by the board secures his independence from the management whose accounts he audits.
Major matters such as voluntary dissolution and amending the basic regulation are for the extraordinary general assembly under Article 15.
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 contentGeneral Practice lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
General Practice lawyers
Lawyers who handle this kind of case
Abdullah Al-Saleh Law Office for Law and Legal Consultancy
Frequently asked questions about Article 14 of the Saudi Civil Society Associations Law
Who elects the board of directors of a civil society association?
The ordinary general assembly elects it, and it is also competent to renew their term of membership and discharge the previous board.
Who appoints the association's certified accountant?
The ordinary general assembly appoints him and sets his fees.
Who approves the association's financial statements?
The ordinary general assembly approves them after studying the auditor's report and discussing it.
More articles on General Assembly of a Civil Association
- Article 13
The general assembly consists of the founders and members of at least six months' standing, is called 15 days ahead, meets in ordinary session within the first four months of the year, and members may not vote on matters of personal interest.
1- تتكون الجمعية العمومية من الأعضاء المؤسسين والأعضاء الذين مضت على عضويتهم في الجمعية ستة أشهر على الأقل ، بشرط تسديد رسوم العضوية إن وجدت. 2 - تعقد الجمعية ا
- Article 15
The extraordinary general assembly decides board members' resignation and removal and fills vacancies, cancels board decisions, proposes merger, approves amending the basic regulation and voluntary dissolution.
تختص الجمعية العمومية غير العادية بالنظر في المسائل الآتية : 1 - البت في استقالة أي من أعضاء مجلس الإدارة ، أو إسقاط العضوية عنه ، وانتخاب من يشغل المراكز الشاغ
- Article 16
The Article bars the ordinary and extraordinary general assemblies from considering any matters not on their agenda.
لا يجوز للجمعية العمومية (العادية أو غير العادية) أن تنظر في مسائل غير مدرجة في جدول أعمالها.
- Article 17
A general assembly meeting is valid if more than half of the members attend; otherwise it is postponed to a date between one hour and 15 days later. Ordinary assembly decisions pass by a majority of those present, extraordinary ones by two-thirds.
1- يعد اجتماع الجمعية العمومية (العادية أو غير العادية) صحيحاً إذا حضره أكثر من نصف أعضائها ، فإن لم يتحقق ذلك أُجّل الاجتماع إلى موعد آخر يعقد خلال مدة أقلها س
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.

