Audit and Assurance
When Is an Entity Required to Appoint an External Auditor in Saudi Arabia?
The Companies Law establishes the external auditor as the general rule, and Ministry of Commerce criteria exempt micro and small companies under defined thresholds. A structured view of the rule, the exemption, and the cases where an auditor remains an obligation or a practical need.
July 2026·5 min read
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Financial Reporting
IFRS 18: What Comes After the Initial Disclosure?
An article by the Managing Partner on IFRS 18: publishing the initial disclosure does not equal readiness, the second half of 2026 is the working window for December year-ends, and the question audit committees should be asking today.
July 2026·3 min read
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Audit and Assurance
Technology and Audit Services
The Managing Partner's article published in Al Muhasiboon magazine, issue 100, by the Saudi Organization for Chartered and Professional Accountants: the impact of artificial intelligence and big data on audit, and their responsible, ethical use.
November 2024·3 min read
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