الهيئة السعودية للمراجعين والمحاسبين SOCPA

Saudi Certified Public Accountants’ Regulations issued under Royal Decree No. M/12 dated 13.05.1412H (1992 G) entrusted SOCPA to promote the accounting and auditing profession and all matters that might lead to the development of the profession and improve its status, through realization of the following objectives: Review, develop and approve accounting standards. Review, develop and approve auditing standards. Establish the necessary rules for fellowship certificate examination (CPA exam.) including professional, practical and scientific aspects of audit profession and applicable regulations. Organize continuous education programs. Establish an appropriate quality review program in order to ensure that Certified Public Accountants implement professional standards and comply with the provisions of Certified Public Accountants Regulations and relevant by-laws. Conduct special research work and studies covering accounting, auditing and other related subjects. Publish periodicals, books and bulletins covering accountancy and audit related subjects. Participate in local and international committees and symposiums relating to the profession of accounting and auditing.