3:41 PM - Tuesday 26 May 2020

Registration

Applications for Registration and Renewal

Application for enrollment in the Register of Certified Public Accountants

Article (2) of CPAs' Regulations issued under Royal Decree No. (M/12) dated 13.05.1412 H stipulate that, an applicant to be registered as a certified Public Accountant, shall be :
1.  A Saudi national.
2.  Of full legal capacity.
3. Of good conduct; not convicted of doctrinal punishment or of an offense involving moral turpitude or breach of trust, unless rehabilitated; not subjected to a disciplinary decision discharging him from governmental service, unless three years have lapsed since the taking of such disciplinary decision.
4. Holder of a Bachelor's degree in Accountancy or any other equivalent Certificate as may be deemed acceptable by the competent authorities in charge of equivalency of degrees.
5. Having practical experience in the field of accounting after graduation, as referred to in clause (4) above, with any of the following bodies  :
A. Certified Public Accountants' offices duly approved by the Saudi Organization for Certified Public Accountants (SOCPA) and according to the conditions specified in the executive by-laws. This period of service shall be for a minimum of three years, reducible to two years if the applicant is a holder of a Master's degree in accountancy or an equivalent degree, and to one year if the applicant is a holder of a Ph.D. in accountancy or an equivalent degree.
B. Government bodies, companies or sole proprietorships according to the conditions and terms stipulated in the Executive By-laws, provided that such terms are no less than those stated in paragraph (A) above.
6.  Full member of the Saudi Organization for Certified Public Accountants.
7. Fully dedicated to practice the profession. However, a Certified Public Accountant may practice other types of activities provided that, such activities are not incompatible with the code of ethics of this profession according to the conditions laid down by the executive by- laws.
Application Form for enrollment in the Register of Certified Public Accountants


 

Application for renewal of enrollment in the Register of Certified Public Accountants

Article (5) of CPAs' Regulations issued under Royal Decree No. (M/12) dated 13.05.1412 H states the following: (Upon enrollment, a Certified Public Accountant, whether individual or firm, shall be granted a license to practice the profession. The license shall be duly signed by the head of the enrollment committee and shall indicate enrollment number and date. The license shall be valid for a period of five years renewable for equal terms on the basis of an application to be submitted within a minimum of ninety days prior to the expiry of the license.)

Application Form for renewal of enrollment in the Register of Certified Public Accountants