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Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 46268 Amending the Rules Governing Zakat and Tax Accounting Services

Arabic

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],

after perusal of Council of Ministers Decision 283 dated 22 Rabi Al-Thani 1447 [14 October 2025], amending the definition of “minister” provided in the Law of the Profession of Accounting and Auditing and the Statute of the Saudi Organization for Chartered and Professional Accountants,

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],

and after perusal of the executive committee of the board of directors of the organization decision 11/1 dated 24 Jumada Al-Thani 1447 [15 December 2025], which includes the recommendation to amend the rules governing accounting services, in the form attached to its decision,

hereby decides

First

The definition of “minister” provided in article 1 of the Rules Governing Zakat and Tax Accounting Services issued by board of directors of the organization Decision 4/1 dated 5 Muharram 1446 [11 July 2024] is hereby amended 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

This decision must be published in the official gazette and on the website of the organization.

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.

Categories
Laws and Regulations

Rules Governing the Financial Consultancy Profession (for Non-Securities)

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Categories
Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 46268 Amending the Rules Governing Accounting Services

Arabic

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 organisation 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],

after perusal of Council of Ministers Decision 283 dated 22 Rabi Al-Thani 1447 [14 October 2025], amending the definition of “minister” provided in the Law of the Profession of Accounting and Auditing and the Statute of the Saudi Organization for Chartered and Professional Accountants,

after perusal of the Rules Governing Accounting Services issued by board of directors of the organization Decision 4/1 dated 2 Ramadan 1443 [3 April 2022],

and after perusal of the executive committee of the board of directors of the organisation decision 11/1 dated 24 Jumada Al-Thani 1447 [15 December 2025], which includes the recommendation to amend the rules governing accounting services, in the form attached to its decision,

hereby decides

First

The definition of “minister” provided in article 1 of the Rules Governing Accounting Services issued by board of directors of the organization Decision 4/1 dated 2 Ramadan 1443 [3 April 2022] 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

This decision must be published in the official gazette and on the website of the organization.

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.

Categories
Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 3/4 Approving the Rules Governing the Financial Consultancy Profession (for Non-Securities)

Arabic

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.

Categories
Council of Ministers Decision

Council of Ministers: Decision 446 Approving the Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf

Arabic

The Council of Ministers,

after perusal of its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 48299 dated 5 Rajab 1446 [5 January 2025], which includes the Minister of Human Resources and Social Development Telegram 90229 dated 29 Jumada Al-Thani 1446 [30 December 2024], regarding his request to adopt the Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf, issued by the decision of the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its 45th session held on 29 Jumada Al-Awwal 1446 [1 December 2024],

after perusal of the mentioned rules,

after perusal of Bureau of Experts at the Council of Ministers Memorandum 614 dated 12 Safar 1447 [6 August 2025],

after perusal of Council of Economic and Development Affairs Recommendation 6-4/47/R dated 3 Rabi Al-Thani 1447 [25 September 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 5629 dated 24 Jumada Al-Awwal 1447 [15 November 2025],

hereby decides

The Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf, adopted by the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its 45th session held in the city of Kuwait on 29 Jumada Al-Awwal 1446, corresponding to 1 December 2024, are hereby approved in the form attached.

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Categories
Laws and Regulations

The Rules and Standards for Naming Public Facilities

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Categories
Laws and Regulations

The Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf

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Council of Ministers Decision

Council of Ministers: Decision 445 Approving the Rules and Standards for Naming Public Facilities

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 58109 dated 24 Sha’ban 1444 [16 March 2023], regarding the draft Rules and Standards for Naming Public Facilities,

after perusal of the mentioned draft rules,

after perusal of the Rules for Naming Streets and Squares and Numbering Real Estate in the Cities and Villages of the Kingdom issued by Council of Ministers Decision 155 dated 21 Rajab 1406 [15 January 1986],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 889 dated 17 Rabi Al-Awwal 1445 [2 October 2023], Memorandum 2146 dated 14 Jumada Al-Thani 1445 [27 December 2023], Memorandum 2455 dated 6 Rajab 1445 [18 January 2024], Memorandum 341 dated 23 Muharram 1446 [29 July 2024], and Memorandum 1688 dated 5 Jumada Al-Awwal 1447 [27 October 2025],

after perusal of Council of Economic and Development Affairs Recommendation 17-14/45/I dated 6 Rabi Al-Thani 1445 [21 October 2023],

after perusal of Secretariat of the Council of Political and Security Affairs Telegram 547 dated 8 Muharram 1447 [3 July 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 5653 dated 24 Jumada Al-Awwal 1447 [15 November 2025],

hereby decides

First

The Rules and Standards for Naming Public Facilities are hereby approved in the form attached.

Second

Government entities shall review the naming of existing public facilities in light of the provisions of the rules referred to in clause First of this decision, and take the necessary action in regard to them, within 120 days from the date of entry into force of the rules referred to in clause First of this decision.

Third

Government entities shall coordinate with the Ministry of Municipalities and Housing when exercising their mandates in issuing any executive provisions of the rules under the provisions of article 3 of the rules referred to in clause First of this decision.

Fourth

The Minister of Municipalities and Housing shall take the necessary measures to determine the categories of naming public facilities—in accordance with article 7 of the rules referred to in clause First of this decision—within a period not exceeding 120 days from the date of entry into force of this decision.

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 449 Amending the Preamble of Article 11 of the Statute of the General Organization for Military Industries

Arabic

The Council of Ministers,

after perusal of its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 15688 dated 25 Safar 1447 [19 August 2025], regarding the amendment of the preamble of article 11 of the Statute of the General Organization for Military Industries,

after perusal of the Statute of the General Organization for Military Industries issued by Council of Ministers Decision 285 dated 22 Sha’ban 1434 [1 July 2013],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 1085 dated 18 Rabi Al-Awwal 1447 [10 September 2025] and Memorandum 1768 dated 13 Jumada Al-Awwal 1447 [4 November 2025],

after perusal of Council of Economic and Development Affairs Recommendation 32-15/47/I dated 12 Rabi Al-Thani 1447 [4 October 2025],

and after perusal of the General Committee of the Council of Ministers Recommendation 6352 dated 11 Jumada Al-Thani 1446 [12 December 2024],

hereby decides

The preamble of article 11 of the Statute of the General Organization for Military Industries issued by Council of Ministers Decision 285 dated 22 Sha’ban 1434 [1 July 2013] is hereby amended by replacing the phrase “The organization must have a president with the rank of a lieutenant general or its equivalent, appointed by a royal order based on a nomination by the chairman of the board.” with the phrase “The organization must have a president who is appointed and relieved by a decision by the board. The decision must determine his remuneration and other benefits in a manner that does not conflict with the relevant laws and decisions.”

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Categories
Laws and Regulations

Controls for the Distinguished Competencies Clause Allocated for Incentive Purposes in Public Entities

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