With the help of Allah the Almighty,
We, Salman bin Abdulaziz Al-Saud,
the King of the Kingdom of Saudi Arabia,
based on article 70 of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],
based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],
based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [1 March 1992],
after perusal of Shura Council Decision 154/34 dated 20 Sha’ban 1441 [13 April 2020],
and after perusal of Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021],
have decreed as follows
First
The Law of the Profession of Accounting and Auditing is hereby approved in the form attached.
Second
His Royal Highness the Deputy Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of mandate—shall implement this decree of Ours.
Salman bin
Abdulaziz Al-Saud
Issued on: 27 Rajab 1442
Corresponding to: 11 March 2021
Published in Umm Al-Qura 4875 issued on 19 March 2021.