Licensing Terms for Practicing Accounting and Auditing

Article III of Certified Public Accountants' Regulations issued by Royal Decree No. (M/59) dated 27-07-1442 h requires that the licenses should be granted according to the following:

1- For full-time practitioners, the following requirements should apply:

2- For part-time practitioners, the following requirements should apply:
A part-time person may be licensed according to the conditions specified in the Regulation, taking into account the following:

  • A- All conditions mentioned in Paragraph (1) of this article.

  • B- There must be a maximum period for practicing the profession part-time.

  • C- Raising the required supervision hours for the licensee per client in addition to setting a maximum for total hours during the year.

  • D- Not engaging in any audit services for high risks companies.

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Last Update On: 01 Sep 2021