The register of licensed accountants must include at least the following information:

1 - The name of the licensed accountant - whether an individual or a company - the date of the license, its number, its expiration, and any renewals.

2 - The names of the partners in professional companies and the information mentioned in the previous item for each partner.

Anyone wishing to register their name in the Register of Certified Accountants must attach the following documents to their application:

1 - A copy of the civil status document, family card, or national identity card.

2 - A signed declaration from the Applicant stating that they have not previously been subjected to a Sharia penalty and that no judgment has been issued against them for a crime involving dishonor or trustworthiness.

3 - A copy of the decision accepting their resignation from a governmental or non-governmental entity, unless they are fully engaged with one of the auditing offices, in which case it suffices to provide a certificate confirming their continued employment with that office.

4 - An accredited copy of the document obtaining a Bachelor's degree in Accounting or its equivalent, along with an accredited copy of the equivalency decision.

5 - A copy of the membership certificate in the Saudi Organization for Certified Public Accountants that is valid.

6 - An accredited copy of the fellowship certificate issued by the Saudi Organization for Certified Public Accountants.

7 - An accredited copy of the experience certificates.

8 - A signed statement from the Applicant detailing the commercial activities and other engagements they are involved in.

9 - The receipt proving the payment of the registration fee as stipulated in Article Four of the Certified Accountants Law.

With due regard to the provisions of Article Two of the Law of Certified Accountants issued by Royal Decree No. (M/12) dated 13/5/1412H, the following conditions must be met for the recognition of practical experience periods spent in the following entities:

First: Offices of Certified Accountants:

• 1 - The office must have been registered and operational for at least five years.

• 2 - It must have a qualified and dedicated technical team.

• 3 - There must not have been any judgments issued against the office for violations that undermine the conduct and ethics of the profession.

Second: Government Entities and Joint-Stock Companies:

• 1 - The applicant must have worked in a supervisory capacity over accounting and auditing activities, such as internal auditing and financial management.

• 2 - This period must not be less than four years if the applicant holds a bachelor's degree (in Accounting) or its equivalent; it is reduced to two years if the applicant holds a master's degree in accounting or its equivalent, and to one year if the applicant holds a doctorate in accounting or its equivalent.

Third: Other Companies and Sole Proprietorships:

• 1 - The establishment must have been registered in the Commercial Register for no less than five years.

• 2 - The establishment must have accounts that are audited by an auditor.

• 3 - The applicant must have worked in a supervisory capacity over accounting and auditing activities, such as internal auditing and financial management.

• 4 - This period must not be less than five years if the applicant holds a bachelor's degree (in Accounting) or its equivalent; it is reduced to two years if the applicant holds a master's degree in accounting or its equivalent, and to one year if the applicant holds a doctorate in accounting or its equivalent.

The licensed accountant registered in the register of licensed accountants may engage in activities that do not conflict with the rules of conduct and ethics of the profession and in accordance with the following regulations:

1 - These activities must be professional activities complementary to the nature of his work, such as providing financial, accounting, and administrative studies and consultations, and activities of a consultative nature.

2 - These activities must be from non-professional economic activities, such as securities, farms, real estate, and participation in companies, provided that he adheres to the following conditions:

• 1/2 The management must be entrusted to a dedicated person who does not engage in management.

• 2/2 He must disclose the nature of his activities to his clients by informing them of the companies in which he participates and providing the Ministry of Commerce with the types of activities and companies in which he participates, along with the names of his partners in these companies, and providing the Saudi Organization for Certified Public Accountants with a copy of that.

 The certified accountant shall not audit the accounts of companies or institutions in which he has a direct or indirect interest, particularly the following:

1 - Companies and institutions in which the certified accountant is a partner or is related up to the fourth degree to one of the founders or one of the board members.

2 - Companies and institutions in which he contributes to their establishment, or in which he is a member of the board of directors, or for which he provides consulting or administrative services. This prohibition does not include providing zakat and tax services to the same client simultaneously, provided that the engagement letter confirms that the zakat and tax services are part of the agreed-upon scope of work, and that the fees for the audit and zakat and tax services are presented to the general assembly of the company for approval.

3 - Joint-stock companies in which the certified accountant owns significant shares during the period of his audit, and if he accepts the audit, he must dispose of these shares before starting the audit.

4 - Companies and institutions in which the certified accountant is a partner of one of its employees or one of its senior partners, or a partner of the company itself.

5 - Companies and institutions in which the certified accountant is a guardian of a trust or an executor of an estate that has a share in those companies and institutions.

6 - Companies whose commercial activities resemble those of the companies in which he is a member of the board of directors.

The Registration Committee for Certified Accountants reviews the claims submitted to it, and it must decide on them within a maximum of thirty days from the date of submission of the claim; otherwise, the claim shall be considered rejected.

The licensed auditor practicing the profession must notify the Ministry of Commerce of the address of his office, both physical and postal, as well as his telephone number, and of any changes that occur to this address within fifteen days from the date of the change. In the event of failure to notify the change, his notification to the registered address shall be considered valid.

No licensed person, whether an individual or a partner in a professional company registered in the Free Professions Companies Register, may sign the auditor's report unless they have participated in or supervised the audit work.

All individuals registered in the Register of Certified Public Accountants, whether they are individuals or partners in professional firms, must provide the Saudi Organization for Certified Public Accountants annually or whenever required with the following information:

1 - Names of the companies and institutions they are auditing.
2 - The number of financial statements they have audited and copies of their reports on them.
3 - The number of transactions, their types, and the categories that will be audited according to the prepared audit plan.
4 - Any other information or data requested by the Saudi Organization for Certified Public Accountants. 

1- Unless the Labor Law and its implementing decisions require a higher percentage than the percentages stated below, the licensed accountant, whether an individual or a professional company, must employ a percentage of Saudis from the total number of its technical employees as follows:

Number of Employees                                     Percentage
From (1) Employee to (20) Employees             20%
From (21) to (30)                          25%
From (31) and above                                  30%

It should be noted that the percentage between 20% and 30% should be applied gradually over a maximum period of three years, and the annual increase should not be less than 30% of this percentage.

2. Accounting offices with more than twenty employees must prepare an annual report detailing the procedures that the office will undertake to develop the Saudi technical employees working in the office, including the following procedures:

• A- Facilitating ways for Saudi technical employees working in the accounting office to prepare for the examination for the association's fellowship, including providing them with the opportunity to attend training courses organized by the association for this purpose.

• B- Encouraging Saudi technical employees working in the accounting office to attend continuing education courses and considering this as a basis for their promotion within the office.

• C- Establishing a timeline for the development of the Saudi employee within the office (auditor, review manager supervisor, partner).

• D- Periodically evaluating the performance of technical employees and expanding a timeline program to strengthen the weaknesses that need development and monitoring the implementation of the program and evaluating it periodically.

• E- Providing opportunities for employees to participate in specialized committees.

3. Accounting offices should be guided by the model contract between accounting offices and Saudi technical employees approved by the Saudi Organization for Certified Public Accountants.