Arabic
The Council of Ministers,
after perusal, in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 53709 dated 23 Rajab 1445 [4 February 2024], which includes the Minister of Commerce Telegram 22917 dated 19 Rajab 1445 [31 January 2024], regarding his proposal to transfer the legal affiliation of the Saudi Organization for Auditors and Accountants from the Ministry of Commerce to the General Court of Audit,
after perusal of article 24(2) of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],
after perusal of the Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021],
after perusal of the Statute of the Saudi Organization for Chartered and Professional Accountants issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021],
after perusal of Bureau of Experts at the Council of Ministers Memo 55 dated 3 Muharram 1446 [9 July 2024], Memo 1924 dated 4 Jumada Al-Thani 1446 [13 January 2025], Memo 2979 dated 2 Ramadan 1446 [11 August 2025], and Memo 732 dated 19 Safar 1447 [13 August 2025],
after perusal of Council of Economic and Development Affairs Recommendation 4-11/46/R dated 19 Shawwal 1446 [17 April 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 2584 dated 11 Rabi Al-Awwal 1447 [3 September 2025],
hereby decides
First
The definition of “minister” provided in article 1 of the Law of the Accounting and Auditing Profession issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] is hereby amended to read as follows:
Minister: A minister from the members of the Council of Ministers appointed by order of the Prime Minister based on a proposal by the Council of Economic and Development Affairs.
Second
The Statute of the Saudi Organization for Chartered and Professional Accountants issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021] is hereby amended as follows:
1․ The definition of “ministry” provided in article 1 is deleted.
2․ The definition of “minister” provided in article 1 is amended to read as follows:
Minister: A minister from the members of the Council of Ministers appointed by order of the Prime Minister based on a proposal by the Council of Economic and Development Affairs.
3․ Article 2 is amended to read as follows:
The organization enjoys legal personality and financial and administrative independence. Its headquarters must be in the City of Riyadh, and it may establish branches or offices subordinate to it within the Kingdom as needed.
4․ Article 9(14) is hereby amended to read as follows:
Proposing the amendment of the laws and statutes relating to the mandates of the organization or the profession, in preparation for submitting them to complete the legal procedures.
Salman bin Abdulaziz Al-Saud
Issued on: 22 Rabi Al-Thani 1447
Corresponding to: 14 October 2025
Published in Umm Al-Qura 5118 issued on 31 October 2025.