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The purpose of the exam is to evaluate the proficiency of individuals pursuing the fellowship of the Saudi Organization for Chartered and Professional Accountants by measuring their mastery of theoretical concepts, capacity for skilled practical application, comprehension of professional obligations, and possession of the personal and ethical attributes required of accountants

Exam Modules


Financial Accounting – Management and Governmental Accounting – Auditing – Zakat and Tax – Business Environment – Laws

Exam Structure


Exam Structure
The exam is administered electronically, with each module featuring both multiple-choice (MCQs) and essay questions. MCQs constitute 60% of the examination, while essay questions constitute the remaining 40%.

Each exam includes MCQs and essay questions as follows:
    Financial Accounting Management and Governmental Accounting Auditing Zakat and Tax Business Environment Laws
Multi-Selection Questions (MCQs) Number of questions 60 30 90 70 36 36
Time (min.) 180 90 180 160 72 72
Essay Questions Number of questions 4 3 4 3 3 3
Time (min.) 120 90 120 80 48 48
  Total Exam Duration (min.) 300 180 300 240 120 120

Exam Scores


The passing score is 60% out of 100 points for each module.

Exam Postponement


A request to postpone an exam may be submitted at least thirty days before the start date of the examination period, provided that registration for the postponed exam shall be during the next examination session or the one following it.
 

Retaking the Exam


An applicant may retake any module if they did not achieve the passing score. The result of any module successfully passed by an applicant will be nullified, if four calendar years and thirty days have passed since its completion without the applicant passing all modules required for the Fellowship. In this case, the applicant shall retake that module. 

Exam Locations


Riyadh Jeddah Dammam
Makkah Madinah Al-Ahsa
Qassim Tabuk Abha
Taif Al-Majma'ah (males only) Al-Kharj (females only)

Academic Qualifications for Exam Applicants


Individuals wishing to obtain the Fellowship Certificate from the following categories are eligible to apply for the exam:

Sn. Qualification According to the Saudi Standard Classification of Educational Levels and Specializations Accepted Specializations
1.
Bachelor's degree or a higher qualification in accounting
 
Level (6, 7, 8) PDF
2.  A university degree or any higher qualification in one of the administrative sciences disciplines or their branches, provided that the applicant has completed twenty-one (21) credit hours in accounting or its branches*, or what SOCPA deems equivalent.
The Examinations Committee is authorized to approve and update the list of specializations approved to take the exam. 

To view the approved Guidelines for completing accounting credit hours, click here:
*To view the approved accounting courses, click here.
Level (6, 7, 8) PDF

Only educational certificates recognized by the Ministry of Education are accepted.

Exemption from some Fellowship Examination Modules for Holders of Professional Certifications.


Holders of one of the professional certifications listed below are exempt from taking the Financial Accounting, Management and Governmental Accounting, and Auditing exam modules:
· AICPA
· ICAEW  
· CICA
· CA - Australia

International Accreditations for SOCPA Fellowship Holders


Financial Support for Fellowship Certificate Holders


The Human Resources Development Fund (HRDF) – Hadaf – offers a Professional Certificates Support Program to cover the costs of SOCPA Fellowship Examination after obtaining the certificate. This initiative aims to  encourage and motivate the national workforce, business organizations, and job seekers to obtain professional certifications to develop their skills and expertise in the specialized fields required by the labor market.

The maximum cover for the certificate is:
SAR 30,000
The certificate has been approved within the support program starting from: May 2016.
For more details on the Professional Certificates Support Program – Hadaf – please  Click here.

Exam Fees


The registration fee for the first time is SAR (1000) and SAR (500) for subsequent exam sessions, , in addition to an entry fee of SAR (300) per module.

Exam Timetable and Registration Dates for 2025


 
Frist Exam session (1-2025)
  First session Second session
Day and Date Hours Time Module Hours Time Module
Sunday: 06-04-2025 3 9:00 AM - 12:00 PM Financial Accounting
Paper 1 (MCQs)
2 1:00 PM - 3:00 PM Financial Accounting
​Paper 2 (Essay)
Monday: 07-04-2025 4 8:00 AM - 12:00 PM Zakat and Tax 2 1:00 PM - 3:00 PM Law
Tuesday: 08-04-2025 3 9:00 AM - 12:00 PM Auditing
Paper 1 (MCQs)
2 1:00 PM - 3:00 PM Auditing
Paper 2 (Essay)
Wednesday: 09-04-2025 3 9:00 AM - 12:00 PM Management and Governmental Accounting 2 1:00 PM - 3:00 PM Business Environment
The Registration Period: 20-02-2025 to: 01-03-2025
Results announcement date: 08-05-2025

_____________________________________________

Second Exam session (2-2025)
  First session Second session
Day and Date Hours Time Module Hours Time Module
Sunday: 29-06-2025 3 9:00 AM - 12:00 PM Financial Accounting
Paper 1 (MCQs)
2 1:00 PM- 3:00 PM Financial Accounting
​Paper 2 (Essay)
Monday: 30-06-2025 4 8:00 AM - 12:00 PM Zakat and Tax 2 1:00 PM- 3:00 PM Law
Tuesday: 01-07-2025 3 9:00 AM - 12:00 PM Auditing
Paper 1 (MCQs)
2 1:00 PM- 3:00 PM Auditing
​Paper 2 (Essay)
Wednesday: 02-07-2025 3 9:00 AM - 12:00 PM Management and Governmental Accounting 2 1:00 PM- 3:00 PM Business Environment
The Registration Period: 15-05-2025 to: 24-05-2025
Results announcement date: 31-07-2025

_____________________________________________

Third Exam session (3-2025)
  First session Second session
Day and Date Hours Time Module Hours Time Module
Sunday: 28-09-2025 3 9:00 AM - 12:00 PM Financial Accounting
Paper 1 (MCQs)
2 1:00 PM- 3:00 PM Financial Accounting
​Paper 2 (Essay)
Monday: 29-09-2025 4 8:00 AM - 12:00 PM Zakat and Tax 2 1:00 PM- 3:00 PM Law
Tuesday: 30-09-2025 3 9:00 AM - 12:00 PM Auditing
Paper 1 (MCQs)
2 1:00 PM- 3:00 PM Auditing
​Paper 2 (Essay)
Wednesday: 01-10-2025 3 9:00 AM - 12:00 PM Management and Governmental Accounting 2 1:00 PM- 3:00 PM Business Environment
The Registration Period: 14-08-2025 to: 23-08-2025
Results announcement date: 30-10-2025

_____________________________________________

Fourth Exam session (4-2025)
  First session Second session
Day and Date Hours Time Module Hours Time Module
Sunday: 28-12-2025 3 9:00 AM - 12:00 PM Financial Accounting
Paper 1 (MCQs)
2 1:00 PM- 3:00 PM Financial Accounting
​Paper 2 (Essay)
Monday: 29-12-2025 4 8:00 AM - 12:00 PM Zakat and Tax 2 1:00 PM- 3:00 PM Law
Tuesday: 30-12-2025 3 9:00 AM - 12:00 PM Auditing
Paper 1 (MCQs)
2 1:00 PM- 3:00 PM Auditing
​Paper 2 (Essay)
Wednesday: 31-12-2025 3 9:00 AM - 12:00 PM Management and Governmental Accounting 2 1:00 PM- 3:00 PM Business Environment
The Registration Period: 13-11-2025 to: 22-11-2025
Results announcement date: 29-01-2026

Exam Topics


To view the Fellowship Exam topics, please click here

General Guidelines for preparing for the Exam


Violations of Professional Exams and its Relevant Procedures


To view the list of violations of professional exams and its relevant procedures, click here

Exam Score Review


A request for an exam score review shall be submitted within two weeks from the results announcement date via email to exam@socpa.org.sa, while observing the following:

  1. Fill out the score review form –click here

  2.  Pay the fees for exam score review.

The fees for exam score review is SAR 2000 per module.

Apply


Last Update On: 13 Aug 2025