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Professional articles documented with official regulatory sources in audit, assurance, zakat, tax, accounting, and advisory, prepared by the team for company owners and finance departments.
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 then exempt micro and small companies under defined thresholds. A structured view of the rule, the exemption, and the cases in which an auditor remains an obligation or a practical need.
Read the article → Financial ReportingIFRS 18: What Comes After the Initial Disclosure?
An article by the Managing Partner on IFRS 18: publishing the initial disclosure does not mean readiness, the second half of 2026 is the actual working window for December year-ends, and the question the audit committee should be asking today.
Read the article → Audit and AssuranceTechnology 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 engagements, and the responsible, ethical use of these technologies.
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