The Board of Directors of the Saudi Organization for Chartered and Professional Accountants,
based on the authorities it possesses,
based on the provisions of article 9 of the system of the organization issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021], and after perusal of the Law of the Accounting and Auditing Profession issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],
after perusal of the Rules Governing Freelance Professions issued by Minister of Commerce Decision 349 dated 11 Rabi Al-Thani 1442 [26 November 2020],
after perusal of the Rules Governing Zakat and Tax Accounting Services issued by board of directors of the organization Decision 1/4 dated 5 Muharram 1446 [11 July 2024],
after perusal of the recommendations of the executive committee of the board of directors of the organization issued by Decision 11/4/1 dated 25 Sha’ban 1446 [24 February 2025], regarding the recommendation to amend the Rules Governing Zakat and Tax Accounting Services, in the form attached to its decision,
and after coordination with the Ministry of Commerce,
hereby decides
First
The proposal to amend articles 1, 6, and 18 of the Rules Governing Zakat and Tax Accounting Services is hereby approved as follows:
Article 1
The definition of “ministry” is hereby deleted, the definition of “board” is added as “The board of directors of the organization”, and the definition of “license” is amended to become “A document issued by the organization, allowing those to whom it is issued to practice the profession, in accordance with the conditions and controls specified in the rules.”
Article 6
Paragraphs 4 and 5 are hereby amended to read as follows:
4․ The organization shall review the application that meets all the data and attachments, and the applicant shall pay the fee for the license, which is determined by the board.
5․ The organization shall decide on the application within a period not exceeding 15 working days. The license applicant may file a grievance against the rejection decision before the competent court.
Article 18
A licensee whose license has been canceled in accordance with the rules may request re-licensing after the lapse of three years from the date of entry into force of the cancellation decision. The board or whoever it authorizes shall decide on the application. The same conditions and procedures prescribed for issuing the license must be followed for re-licensing.
Second
This decision must be published in the official gazette and on the website of the organization, and comes into force on the date of entry into force of the Rules Governing Zakat and Tax Accounting Services.
May Allah provide success.
Minister of Commerce
Chairman of the Board of Directors
Dr Majid bin Abdullah Al-Qassabi
Issued on: 25 Ramadan 1446
Corresponding to: 25 March 2025
Published in Umm Al-Qura 5100 issued on 8 August 2025.