Decree

Arabic

Issued by Royal Decree D/244

1․ The name of the law is hereby amended to be:

The Idle Lands and Vacant Real Estate Fees Law.

2․ Article 1 of the law is hereby amended to read as follows:

Article 1

The following words and phrases—wherever they appear in this law—have the meanings assigned to each of them, unless the context requires otherwise:

Minister:
The Minister of Municipalities and Housing.

Ministry:
The Ministry of Municipalities and Housing.

Law:
The Idle Lands and Vacant Real Estate Fees Law.

Regulations:
Regulations necessary to implement the law relating to idle land fees and vacant real estate fees.

Vacant real estate:
Buildings located within an urban area that are not exploited for a long time without acceptable justification, and whose non-use or non-exploitation affects the provision of sufficient supply in the real estate market, in accordance with the provisions of the law and the regulations.

Idle lands:
Every empty land capable of being developed and urbanized, within the boundaries of an urban area.

Ministerial committee:
The ministerial committee stipulated in article 14 of the law.

3․ Article 2(2) of the law is hereby amended to read as follows:

2․ Increasing the supply of real estate units.

4․ Article 3 of the law is hereby amended to read as follows:

1․ An annual fee not exceeding 10% of the value of the land must be imposed in accordance with the controls specified by the regulations on idle land owned by one or more natural or legal persons, with the exception of state real estate.

2․ The minister shall issue decisions determining the scope of application of the fees and the area of the land subject to the application, provided that the area of this land or the total land subject to application as specified by the regulations is not less than five thousand square metres.

3․ An annual fee must be imposed on vacant real estate at a rate of the equivalent rent and not exceeding 5% of the value of the real estate, in accordance with the law and the regulations, and this does not include state real estate. The Council of Ministers may increase this percentage to 10% based on a proposal from the ministerial committee.

5․ Article 4 of the law is hereby amended to read as follows:

Article 4

1․ The idle land fees regulations referred to in article 3(1) of the law must specify the following:

(a) Controls and conditions for applying the fee.

(b) Criteria for determining the lands subject to the application of the fee.

(c) Criteria upon which the application of the fee ceases.

(d) Controls necessary to ensure fair application of the fee and to prevent evasion of its payment.

(e) Mechanism for determining the public services availability coefficient for land and the connection of public utilities to it.

(f) Criteria for determining obstacles to the issuance of licenses and approvals necessary for the development or construction of the land, which are relied upon in determining that the fee does not apply to it.

(g) Rules and procedures for collecting the fee and determining the entities authorized to collect it.

(h) Mechanisms for notifying the owner of the land—or his equivalent—of the decisions issued against him.

(i) Any other detailed provisions relating to the application of the provisions of idle land fees.

2․ The vacant real estate fees regulations referred to in article 3(3) of the law must specify the following:

(a) Controls and conditions for applying the fee to vacant real estate.

(b) Criteria for determining vacant real estate subject to the application of the fee.

(c) Period after which the real estate is considered vacant.

(d) Determining the percentage of the fee imposed annually on the vacant real estate, provided that it does not exceed in all cases 5% of the value of the real estate.

(e) Determining the mechanism for collecting the fee.

(f) Criteria upon which the application of the fee ceases.

(d) Controls necessary to ensure fair application of the fee and to prevent evasion of its payment.

(h) Mechanism for notifying the owner of vacant real estate—or his equivalent—of the decisions issued against him.

(i) Any other detailed provisions relating to the application of the provisions of vacant real estate fees.

6․ Article 5 of the law is hereby amended to read as follows:

Article 5

1․ The owner of the land—and his equivalent—whose land is announced to be subject to the application of the fee referred to in article 3(1) of the law shall submit to the ministry documents and data relating to his land, as specified in the regulations, including the period and the controls of the announcement.

2․ The new owner of the land—and his equivalent—who become subject to the application of the fee referred to in article 3(1) of the law to whom the ownership of such land is transferred, shall, after the expiry of the period specified for the announcement referred to in paragraph 1 of this article, submit to the ministry the documents and data relating to their land, within the period specified by the regulations.

3․ The owner of the land—and his equivalent—must be notified of the amount of the fee owed by him, in accordance with the notification mechanisms specified in the regulations.

4․ Subject to the provisions of the law relating to vacant real estate, the regulations and provisions stipulated in this article must be determined in accordance with the nature and uses of vacant real estate.

5․ The owner of the real estate shall—in all cases—be primarily responsible for paying the fees or fines provided in the law, unless whoever is equivalent to the owner of the real estate pays such fees or fines.

7․ Article 6 of the law is hereby amended to read as follows:

Article 6

Whoever violates the provisions of the law and regulations must be punished by a fine not exceeding the amount of the fee due on his land or vacant real estate, and this does not prejudice the obligation of the violator to pay the fee due.

8․ Article 7 of the law is hereby amended to read as follows:

Article 7

One or more committees must be formed by a decision by the minister, consisting of—at least—three members, provided that they include a legal adviser and a technical specialist to consider violations of the provisions of the law and regulations, application of the punishments, and objections submitted by those concerned and to issue the necessary decisions. It is permitted to file a grievance against its decisions before the competent administrative court. The work rules of the committee and its procedures must be issued by a decision by the minister.

9․ Article 8 of the law is hereby amended to read as follows:

Article 8

The owner of the land or vacant real estate—or his equivalent—has the right to object to the decisions issued to subject his land or vacant real estate to the application of the fee, or to assess the value of the land or vacant real estate or the amount of the fee due on it. The objection must be submitted in writing to the committee stipulated in article 7 of the law within 60 days from the date of his notification of the decision. The committee shall decide on this objection within 60 days from the date of its submission to it, and the lapse of 60 days without deciding on the objection is considered a rejection decision.

10․ Article 9 of the law is hereby amended to read as follows:

Article 9

The ministry shall—in coordination with the relevant entities—implement the provisions of the law and regulations.

11․ Article 11 of the law is hereby amended to read as follows:

Article 11

The amounts of fees and fines collected must be deposited in a dedicated account with the Saudi Central Bank designated for disbursement on housing projects in accordance with the regulations.

12․ Article 12 of the law is hereby amended to read as follows:

Article 12

The ministry shall—in coordination with the relevant entities—undertake the necessary measures to raise awareness of the provisions of the law and regulations.

13․ Article 13 of the law is hereby amended to read as follows:

Article 13

The ministry shall prepare the regulations and the ministerial committee shall approve them. Each regulation must be issued by a decision by the minister.

14․ Article 14 of the law is hereby amended to read as follows:

Article 14

The Council of Ministers shall form a ministerial committee, which shall supervise the implementation of the law, propose matters it deems appropriate in regard to it, and submit an annual report in this regard to the Council of Ministers.

---

Published in Umm Al-Qura 5086 issued on 13 May 2025.

Arabic

Issued by Ministry of Interior Decision 5264

---

Article 2

(a) The entities specified by the regulation shall place private civilian security service at their facilities in accordance with the provisions of the Law of Private Civilian Security Service and its executive regulation. It is not permitted for any entity to provide private civilian security service except after obtaining a license from the competent entity (Public Security), as follows:

First

The following commercial establishments shall provide private civilian security service 24-hours, which are:

1․ Hotels.

2․ Banks and money exchange and remittance shops.

3․ Hospitals.

4․ Gold and jewellery shops and their equivalent, which are located outside establishments required to provide private civilian security service.

5․ Closed and open markets, malls, and commercial centers that contain 30 or more shops or whose commercial area exceeds 3,000 square meters in accordance with the building license.

6․ Locations for sheltering female workers of human resources companies.

7․ Centers for selling cars and heavy equipment belonging to agencies.

8․ Maintenance centers belonging to car and heavy equipment agencies with an area exceeding 2,000 square meters in accordance with the building license.

9․ Car sales exhibitions with an area exceeding 2,000 square meters in accordance with the commercial activity license.

10․ Buildings and towers exceeding 50 units intended for residential or commercial rent.

11․ Closed residential complexes in which the number of villas exceeds 10 villas or exceeds 50 housing units.

12․ Amusement parks and tourist establishments with an area exceeding 3,000 square meters in accordance with the commercial activity license.

13․ Community libraries with an area exceeding 2,000 square meters in accordance with the commercial activity license.

14․ Entities required to provide private civilian security service in accordance with other laws and regulations.

15․ Factories and warehouses as determined by the police director of the region after the establishment submits a feasibility study from a licensed security consultancy office. The study must be submitted within two months from the date of its notification.

Second

Establishments required to provide private civilian security service during working time:

1․ Private and international educational and training establishments.

2․ Wedding and event halls and venues.

3․ Private medical clinics, centers, and complexes.

4․ Establishments licensed by the Saudi Conventions and Exhibitions General Authority or the General Entertainment Authority during the period of holding the activity.

5․ Restaurants whose area exceeds 1,000 square meters in accordance with the commercial activity license.

6․ Gyms of women sports clubs.

7․ Hypermarkets and foodstuff shops with an area exceeding 2,000 square meters in accordance with the commercial activity license.

8․ Camps and sites prepared to house pilgrims in the holy sites during the period from 1 Dhu Al-Hijja to 15 Dhu Al-Hijja of each year.

– All new locations or those for which a security need arises that requires providing private civilian security service, as deemed appropriate by the Director of Public Security based on a report submitted by the police director of the region.

(b) The following text is hereby deleted: provided that the security service is 24-hours daily, and by virtue of Ministry of Labor Decision 142 dated 21 Ramadan 1416 [10 February 1996], at 8 hours per day for each guard, which decreases to 6 hours in the blessed month of Ramadan.

---

Published in Umm Al-Qura 5087 issued on 16 May 2025.

Arabic Auto Translate

Issued by Chairman of the Board of Directors of the Local Content and Government Procurement Authority Decision 1-4661-21.

---

Article 1
Definitions

The following terms and phrases—wherever they appear in this document—have the meanings assigned to each of them, unless the context requires otherwise:

Authority:
The Local Content and Government Procurement Authority.

Law of the Accounting and Auditing Profession:
The Law of the Accounting and Auditing Profession issued by Royal Decree D/59 dated 27 Rajab 1442 [27 January 2021], its executive regulation, and any subsequent amendments to them.

Rules:
The Rules and Instructions for Qualifying Audit Firms to Audit Local Content Percentages.

Agreed-upon procedures engagements for measuring local content percentage:
The procedures issued by the authority for measuring local content percentages, which are agreed upon between the qualified audit firm and the party whose local content percentage is being measured (and, where applicable, other parties).

Local content report:
A set of documents that a qualified audit firm provides to an establishment after executing the agreed-upon procedures engagements for measuring the local content percentage of the establishment. This includes: The agreed-upon procedures report for measuring the local content percentage, the local content measurement template prepared by the establishment, the disclosure letter signed by the establishment, and a declaration signed by the individual qualified as an expert, as well as any other documents requested by the authority.

Audit firm:
Every entity that practices the profession of accounting and auditing in accordance with the provisions of the Law of the Accounting and Auditing Profession, whether it is an individual office or a professional company.

Qualified audit firm:
An audit firm that has been qualified by the authority in accordance with the rules.

Qualified partner:
A partner licensed to practice the profession of accounting and auditing in accordance with the provisions of the Law of the Accounting and Auditing Profession, who has been qualified—by the authority—as a qualified partner in accordance with the rules.

Qualified individual:
An employee of an audit firm who has been qualified—by the authority—in accordance with the rules as an expert or practitioner.

Article 2
Objective

The rules aim to establish a framework for regulating the qualification of audit firms and their partners and employees to audit local content percentages.

Article 3
General Provisions

(a) An audit firm shall not execute the agreed-upon procedures engagements for measuring the local content percentage unless it is qualified in accordance with the rules.

(b) The application for qualification under the rules must be submitted through the website of the authority or any other means specified by the authority.

(c) The authority shall publish—through its website—a list of qualified audit firms and update it periodically.

(d) The authority has the right to request documents, data, or information—that it deems necessary for the purpose of implementing the rules—from the qualified audit firms, in order to verify that the firms meet the requirements mentioned in the rules.

(e) A qualified partner may act as an individual qualified as an expert, provided that he meets the qualification requirements for an individual qualified as an expert.

(f) The rules do not prejudice any laws, instructions, or obligations issued by the competent entities in the Kingdom. These rules apply to audit firms and their partners and employees.

(g) A qualified audit firm shall take measures to ensure that a qualified partner and a qualified individual comply with the provisions of the rules.

Article 4
Conditions and Requirements for Qualification

(a) In order to qualify an audit firm to execute the agreed-upon procedures engagements for measuring the local content percentage, the following conditions must be met:

1․ That it is licensed to practice the profession of accounting and auditing in accordance with the Law of the Accounting and Auditing Profession.

2․ That it is compliant with the job nationalisation percentages in accordance with the issuances of the competent entity or in accordance with the relevant legal or regulatory provisions.

3․ That it has a valid local content certificate, and that it achieves the minimum percentage of local content if required by the authority.

4․ That it has, during the submission of the qualification application, at least three qualified Saudi individuals, one of them being at the level of an expert and two at the level of a practitioner under the rules. The authority may amend the minimum number of qualified Saudi individuals required in accordance with the standards and controls it specifies.

5․ That it has a comprehensive programme (or tool) that is used to carry out the agreed-upon procedures for measuring the local content percentage, documents all procedures and execution steps, and retains and archives the completed works of the agreed-upon procedures.

6․ That—at a minimum—one of the partners in the audit firm is qualified in accordance with the rules.

7․ That no final judgment has been issued against the audit firm—or one of its partners—regarding the following:

– A judgment in accordance with article 10 of the Law of the Accounting and Auditing Profession.

– A punishment related to fraud crimes or any act that violates honesty or integrity.

– A punishment of removal under the Law of the Accounting and Auditing Profession during the five years preceding the date of the qualification application.

– A punishment of suspension under the Law of the Accounting and Auditing Profession during the two years preceding the date of the qualification application.

8․ Any other conditions specified by the authority.

9․ That it submits with the qualification application the required licenses, certificates, and documents in accordance with the conditions stipulated in this article.

(b) In order to qualify a partner responsible for the agreed-upon procedures engagements for measuring the local content percentage, the following conditions must be met:

1․ That he is a Saudi national.

2․ That he is licensed to practice the profession of accounting and auditing in accordance with the Law of the Accounting and Auditing Profession.

3․ That he has practised the profession of auditing after obtaining a license in accordance with the Law of the Accounting and Auditing Profession for a period of not less than five years prior to submitting the qualification application.

4․ That no final judgment has been issued against him regarding the following, unless he has been rehabilitated:

– A judgment in accordance with article 10 of the Law of the Accounting and Auditing Profession.

– A punishment related to fraud crimes or any act that violates honesty or integrity.

– A punishment of removal under the Law of the Accounting and Auditing Profession during the five years preceding the date of the qualification application.

– A punishment of suspension under the Law of the Accounting and Auditing Profession during the two years preceding the date of the qualification application.

5․ Any other conditions specified by the authority.

6․ That he submits with the qualification application the required licenses, certificates, and documents in accordance with the conditions stipulated in this article.

(c) In order to qualify an individual, he must meet the following conditions:

First: Qualification Requirements for the Expert Level

1․ That he is a Saudi national.

2․ That he has—at a minimum—a bachelor’s degree in accounting, or a fellowship certificate from the Saudi Organization for Chartered and Professional Accountants. If the bachelor’s degree is issued by a non-Saudi university, it must be equated by the competent entity in the Kingdom.

3․ That he has experience in auditing work—with one of the audit firms accredited by the competent entity in the Kingdom—for a period of not less than five years after obtaining a bachelor’s degree or three years after obtaining a fellowship certificate from the Saudi Organization for Chartered and Professional Accountants.

4․ That he has worked—at a minimum—on five agreed-upon procedures reports during the twelve months preceding the date of the qualification application.

5․ That—if he is licensed to practice the profession of accounting and auditing—no final judgment has been issued against him regarding the violation of article 10 of the Law of the Accounting and Auditing Profession, unless he has been rehabilitated.

6․ That no final judgment has been issued convicting him of fraud crimes or any act that violates honesty or integrity, unless he has been rehabilitated.

7․ Passing the exams specified by the authority.

8․ Completing the training programs specified by the authority as a mandatory requirement.

9․ Any other conditions specified by the authority.

10․ That he submits with the qualification application the required licenses, certificates, and documents in accordance with the conditions stipulated in this article.

Second: Qualification Requirements for the Practitioner Level

1․ That he has—at a minimum—a bachelor’s degree in accounting, or a fellowship certificate or membership certificate from the Saudi Organization for Chartered and Professional Accountants. If the bachelor’s degree is issued by a non-Saudi university, it must be equated by the competent entity in the Kingdom.

2․ That he has experience in auditing work—with one of the audit firms accredited by the competent entity in the Kingdom—for a period of not less than one year for Saudi individuals, and not less than three years for non-Saudi individuals, after obtaining a bachelor’s degree, fellowship certificate, or affiliate membership from the Saudi Organization for Chartered and Professional Accountants.

3․ That—if he is licensed to practice the profession of accounting and auditing—no final judgment has been issued against him regarding the violation of article 10 of the Law of the Accounting and Auditing Profession, unless he has been rehabilitated.

4․ That no final judgment has been issued convicting him of fraud crimes or any act that violates honesty or integrity, unless he has been rehabilitated.

5․ Passing the exams specified by the authority.

6․ Completing the training programs specified by the authority as a mandatory requirement.

7․ Any other conditions specified by the authority.

8․ That he submits with the qualification application the required licenses, certificates, and documents in accordance with the conditions stipulated in this article.

Article 5
Conditions and Requirements for Accepting Reports of Agreed-Upon Procedures for Measuring

the Local Content Percentage In order for the authority to accept the agreed-upon procedures report for measuring the local content percentage, the following conditions must be met:

(a) The agreed-upon procedures report for measuring the local content percentage must be signed by a qualified partner.

(b) Any other conditions specified by the authority.

Article 6
Obligations of Qualified Persons and Conditions for Continuing Qualification

(a) A qualified audit firm shall—without prejudice to the conditions and requirements for qualification contained in the rules—continuously meet the following conditions during the validity of the qualification:

1․ Complying with the provisions of the Law of the Accounting and Auditing Profession.

2․ Adhering to the agreed-upon procedures for measuring the local content percentage, and completing the local content report within a period not exceeding 15 working days from the date of obtaining all requirements from the entity or establishment whose local content percentage is being measured.

3․ Complying with the rules, conduct, and ethics of the profession, and with the accounting and auditing standards and the technical standards issued by the competent entity.

4․ Complying with all instructions and directives issued by the authority.

5․ That it has a qualified partner—at a minimum—in accordance with the rules.

6․ That the number of qualified individuals at the qualified audit firm during the validity of the qualification is not less than three qualified Saudi individuals—one expert and two practitioners—at a minimum. The authority may amend the minimum number of qualified Saudi individuals, in accordance with the standards and controls it specifies.

7․ That it does not assign the execution of the agreed-upon procedures for measuring the local content percentage to external sources and/or subcontract their execution, whether in whole or in part.

8․ Keeping the supporting documents related to the local content report for a period of ten years from the date of issuance of the report, without prejudice to the provisions of the Law of the Accounting and Auditing Profession and the relevant legal provisions, and enabling the authority to view them if requested. If the agreed-upon procedures report for measuring the local content percentage and the supporting documents relating to it are relevant to a dispute or a legal investigation, they must be kept until the dispute is settled or the investigation is completed.

9․ Obtaining the approval of the authority to execute the agreed-upon procedures engagements for measuring the local content percentage in the event of the existence or emergence of a conflict of interest between the qualified audit firm and the entity and/or establishment whose local content percentage is being measured, whether before or during the preparation of the local content report.

10․ That it has a valid local content certificate, and in the event that the certificate expires, it shall renew it within a period not exceeding three months from its expiry.

11․ That it achieves the minimum percentage of local content if required by the authority.

(b) An individual qualified as an expert shall—without prejudice to the conditions and requirements for qualification contained in the rules—continuously meet the following conditions during the validity of the qualification:

1․ Complying with the provisions of the Law of the Accounting and Auditing Profession.

2․ Complying with the rules, conduct, and ethics of the profession, and with the accounting and auditing standards and the technical standards issued by the competent entity.

3․ Complying with all instructions and directives issued by the authority.

4․ Participating in the execution of at least five of the agreed-upon procedures engagements per year.

5․ Attending meetings held or requested by the authority.

6․ Attending at least 50% of the workshops—specified by the authority—which it provides during the year.

7․ Signing the declaration contained in the local content report, which confirms that he has fulfilled his role.

Article 7
Exemption

The authority may—at its discretion and without prejudice to the provisions contained in the relevant laws and systems—exempt the applicant for qualification from some of the requirements contained in these rules.

Article 8
Notice Requirements

(a) A qualified audit firm shall notify the authority in writing within ten working days from the date of the occurrence of any of the following:

1․ If any of the qualification conditions mentioned in the rules are no longer met by the qualified audit firm or by any of the qualified partners or qualified individuals working for it.

2․ Updating the list of qualified partners in the qualified audit firm, upon the occurrence of any reason to update the list of partners.

3․ The existence of any updates that affect the qualification conditions of the qualified audit firm, the qualified partner, or the qualified individual in it.

4․ A change in the information provided to the authority when submitting the qualification application.

5․ As an exception to the written notification of the authority within ten working days from the date of the occurrence of the above-mentioned cases, a qualified audit firm shall notify the authority in writing immediately upon the occurrence of any of the following cases:

5․1 The filing of a lawsuit against the qualified audit firm or against the qualified partner in the firm, if the subject of the lawsuit affects the work of the firm or the practice of the audit profession.

5․2 Filing of a lawsuit against the qualified individual working for the qualified audit firm, if the subject of the lawsuit affects the work of the qualified individual or the practice of the audit profession.

5․3 Issuance of a final judgment or decision against the qualified audit firm, the qualified partner, or the qualified individual in it, related to the practice of the audit profession, fraud crimes, or acts that violate honesty or integrity.

(b) A qualified audit firm shall, upon ceasing to practice the profession or execute the agreed-upon procedures engagements for measuring the local content percentage by a decision from it or by virtue of a judgment or decision issued by the competent entity, notify the authority immediately and provide it with a plan that includes at least the following:

1․ Notifying the authority in advance and in writing of the date on which the qualified audit firm will cease to practice the profession or execute the agreed-upon procedures engagements for measuring the local content percentage, the period of cessation, and the reasons for this.

2․ Notifying its clients who are entities and establishments whose local content percentage is being measured by the qualified audit firm, within a reasonable period, of the decision or judgment issued regarding its cessation of practicing the profession or executing the agreed-upon procedures engagements for measuring the local content percentage.

3․ Completing any existing and remaining agreed-upon procedures engagements for measuring the local content percentage to the fullest extent, or taking appropriate measures to preserve the rights of its clients whose local content percentages are being measured, without prejudice to other relevant laws and instructions.

4․ Not contracting or agreeing with any entity, establishment, or individual to execute the agreed-upon procedures engagements for measuring the local content percentage.

5․ Submitting a report to the authority on the measures taken to execute the plan, and providing the authority with any updates on it if requested.

(c) A qualified audit firm, a qualified partner, or an individual qualified as an expert with a qualified audit firm is not exempted from the liability arising from their work in executing the agreed-upon procedures engagements for measuring the local content percentage before ceasing to practice the work of qualified persons in accordance with the rules.

Article 9
Procedures of the Authority Towards the Qualification Application

(a) The authority may, when reviewing the qualification application, take any of the following procedures:

1․ Conducting any investigations it deems appropriate.

2․ Requesting the presence of the qualification applicant or his representative to answer any questions and explain any matter that it deems related to the qualification application.

3․ Requesting the submission of additional information.

4․ Ensuring the validity of any information provided by the qualification applicant.

(b) The authority shall review the qualification applications and issue its decision within 30 working days from the date of receiving all information and documents related to the application.

(c) The authority may, after reviewing the qualification application, take any of the following procedures:

1․ Approving the qualification application.

2․ Approving the qualification application with the conditions and restrictions it deems appropriate.

3․ Postponing the decision for a period of time as it deems necessary to conduct further review and verification, or to allow the submission of additional information.

4․ Rejecting the qualification application while indicating the reasons.

(d) The authority shall inform the qualification applicant of the decision issued by it under clause (c) of this article.

Article 10
Cases of Non-Compliance

(a) The authority may, in the event that a qualified audit firm—or a qualified partner or an individual qualified as an expert with it—does not comply with any of the provisions of the rules, instructions, or directives issued by the authority, take any one or more of the following procedures:

1․ Requesting the correction of the non-compliance.

2․ Warning.

3․ Suspending the receipt by the qualified audit firm of any requests for the agreed-upon procedures engagements for measuring the local content percentage.

4․ Suspending the qualification of the qualified partner to sign the agreed-upon procedures report for measuring the local content percentage.

5․ Suspending the qualification of the qualified audit firm to execute the agreed-upon procedures engagements for measuring the local content percentage.

6․ Suspending the qualification of the individual qualified as an expert in relation to the execution of the agreed-upon procedures for measuring the local content percentage.

7․ Cancelling the qualification of the qualified partner with regard to executing the agreed-upon procedures for measuring the local content percentage. The authority may prevent the qualified partner from submitting a new qualification application for a certain period, as it deems fit.

8․ Cancelling the qualification of the qualified audit firm to execute the agreed-upon procedures engagements for measuring the local content percentage. The authority may prevent the qualified audit firm from submitting a new qualification application for a certain period, as it deems fit.

9․ Cancelling the qualification of the individual qualified as an expert with regard to executing the agreed-upon procedures for measuring the local content percentage. The authority may prevent the individual qualified as an expert from submitting a new qualification application for a certain period, as it deems fit.

(b) In the event that the authority finds a case of suspected violation of the Law of the Accounting and Auditing Profession in the reports submitted to the authority, the case must be referred to the Saudi Organization for Chartered and Professional Accountants for consideration and completion of the necessary procedure. The authority has the right to suspend the qualification of the qualified audit firm, the qualified partner, or the individual qualified as an expert with it—as a precautionary measure—until a final judgment or decision is issued by the competent entities.

(c) The person in respect of whom a procedure has been issued by the authority in accordance with paragraph (a) or paragraph (b) of this article may apply to the authority within 30 days from the date of the issuance of its decision and request a review of the decision taken. The person in respect of whom the decision has been issued shall submit the documents supporting the application for the authority to review its decision issued in accordance with this article.

(d) The authority shall take its decisions under paragraph (c) of this article within 20 working days from the date of completion of the relevant documents and papers.

(e) The person in respect of whom the decision has been issued may, in the event of the cancellation of his qualification, submit a new qualification application. The authority may consider the application and take the decision it deems appropriate in accordance with the provisions of article 9 of the rules.

(f) The person in respect of whom the decision has been issued may file a grievance against the decisions of the authority issued under the rules before the competent judicial authority within 60 days from the date of the issuance of the decision.

Article 11
Entry Into Force

1․ The provisions of these rules apply to new qualification applications after 180 days from the date of publication of the rules in the official gazette.

2․ Qualified persons must be granted a corrective period of 365 days from the date of publication of the rules in the official gazette, to implement the provisions of the rules.

---

Published in Umm Al-Qura 5089 issued on 27 May 2025.

Arabic Auto Translate

Issued by …

---

Published in Umm Al-Qura 5088 issued on 24 May 2025.