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 statute of the organization issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021],
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] and its executive regulation issued by Minister of Commerce Decision 00658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],
and after perusal of the decisions of the executive committee of the board of directors of the organization 2/1 and 2/2 dated 26 Rabi Al-Awwal 1447 [18 September 2025], and 11/1 dated 24 Jumada Al-Thani 1447 [15 December 2025], regarding the recommendation to adopt the Rules Governing the Financial Consultancy Profession (for Non-Securities), in the form attached to its decision,
hereby decides
First
The Rules Governing the Financial Consultancy Profession (for Non-Securities) are hereby approved in the form attached.
Second
Those previously licenced by—the Ministry of Commerce—to practice the profession of financial consultancy for non-securities are hereby exempt from the requirement of article 4(1)(c) of the Rules Governing the Financial Consultancy Profession for Non-Securities.
May Allah provide success.
Minister of Commerce Chairman of the Board of Directors
Dr Majid bin Abdullah Al-Qassabi
Issued on: 5 Rajab 1447
Corresponding to: 25 December 2025
Published in Umm Al-Qura 5142 issued on 30 January 2026.