The Minister of Commerce,
based on the powers entrusted to him by law,
based on Royal Order 79453 dated 6 Shawwal 1447 [25 March 2026], and article 274(4) of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],
and in pursuance of public interest,
hereby decides
First
Non-profit companies—including micro and small non-profit companies—shall appoint an accounts auditor in accordance with the provisions of article 18 of the Companies Law, commencing from the current financial year of the company.
Second
This decision must be published in the official gazette, and comes into force on the date of its publication.
Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5156 issued on 24 April 2026.