No natural or legal person may practice the profession of auditing unless their name is registered in the register of certified accountants at the Ministry of Commerce.

It is required for anyone to be registered in the Register of Certified Accountants to be:
1 - A Saudi national.
2 - Fully capable.
3 - Of good conduct and behavior, and not convicted of a legal limit or in a crime that undermines honor or trust unless their status has been restored, and not subject to a disciplinary decision of dismissal from government service unless three years have passed since the issuance of the disciplinary decision.
4 - Holding a bachelor's degree in "Accounting" or any other certificate that the competent authority considers equivalent according to the equivalency regulations.
5 - Having practical experience in accounting work after obtaining the qualification mentioned in paragraph (4) above at one of the following entities:

• A - Certified public accounting offices accredited by the Saudi Organization for Certified Public Accountants as stipulated in this law according to the controls set by the implementing regulation, for a period of no less than three years, which may be reduced to two years if the applicant holds a master's degree in accounting or its equivalent, and to one year if they hold a doctorate in accounting or its equivalent.

• B - Government entities, companies, or individual institutions according to the conditions and durations specified by the implementing regulation, provided that they are not less than the durations mentioned in paragraph (A) above.

6 - A core member of the Saudi Organization for Certified Public Accountants.
7 - Devoted to practicing the profession; however, a certified accountant may combine the profession with engaging in activities that do not conflict with the conduct and ethics of the profession according to the controls set by the implementing regulation.

A committee shall be formed by a decision of the Minister of Commerce to consider the applications for registration in the register of certified public accountants, chaired by an employee from the Ministry of Commerce with a rank not less than the fourteenth level, and with the following members:

• 1 - A Saudi legal advisor appointed by the Minister of Commerce.

• 2 - A Saudi certified public accountant nominated by the Board of Directors of the Saudi Organization for Certified Public Accountants from those practicing the profession for no less than five years.

The registration committee for certified public accountants must decide on the application within the period specified by the implementing regulation, and its decision must be substantiated. An appeal against this decision may be submitted to the Board of Grievances.

A fee of one thousand riyals shall be paid upon application for registration and upon each renewal for natural persons.

The licensed accountant - whether an individual or a company - is granted a license to practice the profession after registration, signed by the head of the registration committee, indicating the registration number and date. The license is considered valid for a period of five years and is renewed for similar periods upon a request submitted at least ninety days before its expiration.

The licensed auditor must actually practice the profession and notify the competent authority at the Ministry of Commerce of the address of his office and of any changes that occur to this address, within the deadlines specified by the Implementing Regulation. Failure to notify within the mentioned deadlines will result in the validity of notifications being sent to his existing address at the Ministry. The licensed auditor must also inform the competent authority at the Ministry of Commerce when opening any other branch.

The audit reports issued by the office must be signed by the licensed accountant themselves if they are an individual, or by the partner who participated in or supervised the audit in the case of accounting firms. It is not permissible to delegate another person to sign.