Author: Decree

Arabic

The Council of Ministers,

after perusal of Royal Court File 40445 dated 5 Jumada Al-Thani 1446 [6 December 2024] regarding amending article 4(1) of the Law of the Public Prosecution and article 4 of the Law of the Board of Grievances,

after perusal of the Law of the Public Prosecution issued by Royal Decree D/56 dated 24 Shawwal 1409 [29 May 1989],

after perusal of the Law of the Board of Grievances issued by Royal Decree D/78 dated 19 Ramadan 1428 [1 October 2007],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 713 dated 25 Safar 1446 [29 August 2024], Memorandum 1505 dated 1 Jumada Al-Awwal 1446 [3 November 2024],

and Memorandum 2146 dated 17 Jumada Al-Thani 1446 [18 December 2024],

after perusal of Shura Council Decision 128/12 dated 2 Jumada Al-Thani 1446 [3 December 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6690 dated 28 Jumada Al-Thani 1446 [29 December 2024],

hereby decides

First

Article 4(1) of the Law of the Public Prosecution issued by Royal Decree D/56 dated 24 Shawwal 1409 [29 May 1989] is hereby amended to read as follows:

1․ ‏A council named the “Public Prosecution Council” is hereby established and consists of the following:

(a) The Attorney General—Chairman

(b) The Deputy Attorney General—Member and deputy chairman

(c) Seven members of the Public Prosecution, none of whom are of a rank lower than Head of the Investigation and Prosecution Directorate A—Members

(d) Those with expertise and competence—Two members

The Attorney General shall nominate the members referred to in subparagraph (c), and the appointment of the members referred to in subparagraphs (c) and (d) must be by royal order for a period of four years renewable. The remuneration and benefits of the members of the Public Prosecution Council must be determined by royal order.

Second

Article 4 of the Law of the Board of Grievances issued by Royal Decree D/78 dated 19 Ramadan 1428 [1 October 2007] is hereby amended to read as follows:

A council named the “Administrative Judiciary Council”is hereby established in the board and consists of:

1․ The President of the Board of Grievances—Chairman

2․ The President of the Supreme Administrative Court—Member

3․ The most senior deputy president of the board—Member

4․ Four judges who meet the requirements for an appeal judge—Members

5․ Those with expertise and competence—Two members

The members referred to in paragraphs 4 and 5 must be appointed by royal order for a period of four years renewable. The remuneration and benefits of the council members must be determined by royal order.

A draft royal decree has been prepared in the form attached.

The Prime Minister

Issued on: 12 Sha’ban 1446
Corresponding to: 11 February 2025

Published in Umm Al-Qura 5072 issued on 21 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 37540 dated 24 Jumada Al-Awwal 1446 [26 November 2024], which includes the Minister of Commerce,  Chairman of the Board of Directors of the Saudi Organization for Chartered and Professional Accountants,  Telegram 2270 dated 21 Muharram 1445 [8 August 2023] regarding the request to transfer the mandate of issuing licenses related to accounting and auditing to the Saudi Organization for Chartered and Professional Accountants,

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 System 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 Minutes 115 dated 15 Jumada Al-Thani 1445 [28 December 2023],  Memorandum 3687 dated 22 Shawwal 1445 [1 May 2024],  and Memorandum 385 dated 25 Muharram 1446 [31 July 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 2/46/RC dated 25 Safar 1446 [29 August 2024],

after considering Shura Council Decision 105/10 dated 17 Jumada Al-Awwal 1446 [19 November 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6373 dated 21 Jumada Al-Thani 1446 [22 December 2024],

hereby decides

First

The mandate of issuing licenses for the following professions: Accounting and auditing, financial consulting for non-securities, providing zakat and tax services, and providing accounting services is hereby transferred from the Ministry of Commerce to the Saudi Organization for Chartered and Professional Accountants.

Second

The Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] is hereby amended as follows:

1․ The definition of “ministry” provided in article 1 is deleted.

2․ The definition of “license” provided in article 1 is amended to read as follows:

License: A document issued by the authority, allowing those who have been issued a license to practice the profession in accordance with the conditions and controls specified in the law and regulation.

3․ Article 4 is amended to read as follows:

1․ ‏The license application must be submitted to the authority in accordance with the procedures specified by the board.

2‏. The authority shall issue its decision to approve the granting of the license, or to reject the license application with reasons, within a period specified by the regulation. The license applicant may file a grievance against the rejection decision before the Administrative Court.

3․ ‏The regulation must specify the procedures for reviewing and deciding on the license application, its duration, and the conditions for its renewal.

4․ ‏The board shall determine the fee for the license.

4․ Article 5 is amended to read as follows:

Without prejudice to the punishments stipulated in article 10 of the law, the authority may issue a decision to cancel the license. A person for whom a license cancellation decision is issued may file a grievance against it before the Administrative Court. The cancellation of the license does not result in the cancellation of his membership in the authority.

5․ Article 19 is amended to read as follows:

A chartered accountant whose license has been struck off in accordance with the provisions of the law may apply for reinstatement of the license after five years from the date of the striking-off 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 in reinstatement of the license.

6‏. Article 20 is amended to read as follows:

Without prejudice to the mandates of the relevant entities, employees of the authority—who are appointed by a decision by the board—shall police the crimes stipulated in article 10 of the law, and any violations of the provisions of the law, its regulation, and the decisions issued for their implementation.

Third

The System 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․ A paragraph numbered 9 is added to article 3 with the following text:

9‏. Issuing licenses to practice the profession and its related branches.

2․ A paragraph numbered 3 is added to article 4(1)(c) with the following text:

3․ Those licensed to provide financial consulting services for non-securities.

3․ Article 9(8) is amended to read as follows:

8․ Determining the fee for professional licenses, membership subscriptions, professional registration, the services and works provided by the authority, and the payment mechanism, within the limits of its mandates.

4․ Article 10(5) is amended to read as follows:

5․ The fee for the licenses it issues and the services and works it provides.

Fourth

The Zakat, Tax, and Customs Authority is hereby granted the power to set the specific standards and conditions that must be met by licensees before dealing with them to provide zakat and tax services on behalf of taxpayers. The authority shall raise any matter requiring a legal procedure in this regard.

A draft royal decree has been prepared for clauses Second and Fourth in the form attached.

The Prime Minister

Issued on: 5 Sha’ban 1446
Corresponding to: 4 February 2025

Published in Umm Al-Qura 5072 issued on 21 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 58953 dated 11 Sha’ban 1445 [21 February 2024], which includes the Minister of Industry and Mineral Resources, Chairman of the Board of Directors of the Saudi Export-Import Bank, Telegram 5965 dated 4 Sha’ban 1445 [14 February 2024], regarding his request to study the variation in the terminology of the Controls for the Remuneration of Members of Boards of Directors of Agencies and Their Committees issued by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023],

after perusal of the Controls for the Remuneration of the Members of Boards of Directors of Agencies and Their Committees issued by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3484 dated 2 Shawwal 1445 [11 April 2024], Memorandum 143 dated 8 Muharram 1446 [14 July 2024], and Memorandum 1990 dated 8 Jumada Al-Thani 1446 [9 December 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 10/46/RC dated 25 Safar 1446 [29 August 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6366 dated 21 Jumada Al-Thani 1446 [22 December 2024],

hereby decides

In order to implement the Controls for the Remuneration of the Members of Boards of Directors of Agencies and Their Committees issued by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023], the term “government official” means anyone who is a member of a board of directors of an agency or any of its committees in his official capacity, or in his personal capacity as long as he has a regulatory or contractual official relationship with the state.

The Prime Minister

Issued on: 5 Sha’ban 1446
Corresponding to: 4 February 2025

Published in Umm Al-Qura 5069 issued on 14 February 2025.