Procedural Guide for the Decision on Localizing Accounting Professions

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ProceduralManual
fortheSaudizationResolutionofAccountingProfessions
IssuedpursuanttoMinisterialResolutionNo.103108,dated26/01/2025.
I
INTRODUCTIONANDPURPOSE3
DEFINITIONS.
GENERALCONDITIONSOFTHEDECREEONSAUDIZATION.........
3.1IMPOSEDPERCENTAGE...—
3.2SCOPEOFAPPLICATIONOFTHEDECREE
3.3PROFESSIONALACCREDITATION...
3.4MINIMUMWAGEFORINCLUSIONINSAUDIZATIONCALCULATION
3.5TARGETEDPROFESSIONScere
3.6MECHANISMFORSAUDIZATIONPERCENTAGECALCULATION
3.7DATEOFDECREEENFORCEMENTANDGRACEPERIOD........
SUPPORTANDEMPLOYMENTPROGRAMS...
MECHANISMFORIMPLEMENTINGPENALTIESANDLEGALACTIONS......cococrrre
FAQS...
1.IntroductionandPurpose
IncollaborationwiththeMinistryofCommerce,theMinistryofHumanResourcesandSocialDevelopmentremainscommitted
tofosteringaproductive,stable,andstimulatingemploymentenvironmentforSaudinationalsacrosstheKingdomwhile
enhancingtheirparticipationinthelabormarket.PursuanttoMinisterialResolutionNo.103108,dated26/01/2025,regardingthe
adoptionofupdatestotheProceduralManualforAccountingProfessionsandthegradualimplementationofSaudizationfor
theseprofessions,theSaudizationpercentageshallbeincreasedprogressivelyupto70%overfiveyears,startingfrom
27/10/2025.
TheDecreeconsidersthelabormarketconditionsinthetargetedprofessionsandactivities,aswellasthenumberofjob
seekersamonggraduatesofrelevantspecializations.Italsoconsiderscurrentstudentsinrelatedfieldswhoareexpectedto
enterthelabormarketinthecomingyears.Additionally,thedecisionreflectsanassessmentoftheprivatesector'scapacity
toabsorbnationaltalentinprofessionalspecializations.
ThismanualhasbeendevelopedtoclarifyalldetailsoftheSaudizationdecisionforthetargetedprofessions,includingthe
prescribedpercentages,thescopeofapplication,thetargetedprofessions,andthemechanismforcalculatingthepercentage
foremployees.ItalsooutlinesthepenaltiesandexplainsthesupportprogramsprovidedbytheHumanResourcessystemand
specializedentitiestoassisttheprivatesectorinimplementingthedecision.Additionally,itincludesanswerstothemost
frequentlyaskedquestions.

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