Accounting professions — Decision 103108
Private employers with 5 or more accounting staff must meet a rising Saudisation rate: 40% from Oct 2025, 50% from Oct 2026, 60% from Oct 2027 and 70% from Oct 2028. From Oct 2029, employers with 3–4 accounting staff need 30%.
Selected occupation: Certified accountant · 241105
50% of the jobs covered by this decision must be held by Saudi nationals at private establishments with 5 or more workers in these jobs. In force since 27 October 2026. A Saudi employee counts only when paid at least SAR 6,000 a month.
In force since27 October 2026Scope and conditions
Applies to all private-sector employers with 5 or more staff in the listed accounting occupations. The required share of Saudis rises in phases: 40% from 27 Oct 2025; 50% from 27 Oct 2026 (now in force); 60% from 27 Oct 2027; 70% from 27 Oct 2028. From 27 Oct 2029, employers with 3 or 4 accounting staff must reach 30%, while those with 5 or more stay at 70%. The rate is applied to the total number of accounting staff and rounded to the nearest whole number. A Saudi accountant counts only if their GOSI-registered monthly wage is at least SAR 6,000 (bachelor's or equivalent) or SAR 4,500 (diploma or equivalent), and only if they hold professional accreditation from SOCPA. The rule covers both job titles and the work actually done, and giving accounting tasks to non-Saudis under other job titles is a violation. If another decision sets a higher rate for a specific accounting job, the higher rate applies. It applies regardless of the employer's Nitaqat band.
Exclusions
Licensed accounting and audit offices (chartered accountant offices and professional firms) are not covered; their Saudisation is calculated under the implementing regulations of the Accounting and Auditing Profession Law, issued by Ministerial Decision 658 of 14/11/1442H.
Need Saudi nationals for these roles?
TASC sources, screens and onboards Saudi talent across the Kingdom. Tell us how many you need and a hiring specialist will reply within one working day.
Loading the form…
Covered occupations in this record
1112131Finance and accounting affairs manager121101Finance manager121102Accounts manager121103Tariff accounts manager121104Treasury manager121105Budget manager121106Audit manager121107Internal audit manager121113Collections manager121116Treasury manager1217131Accounts and budget manager1217281Financial reporting department manager1217331Zakat and tax department manager1217381Internal audit department manager1217661General audit administration manager2218191Head of internal audit programmes241101Accountant241102Cost accountant241103Internal auditor241105Certified accountant241106Financial controller241107Financial budget specialist241108Tax accounting specialist241109Inventory control specialist241110Warehouse specialist2621031Financial controller2621081Internal auditor2621141Financial audit supervisor2621151Senior financial auditor2622011General accountant2622021Cost accountant2622031Accounts auditor331301Accounts assistant331302Inventory controller335202Tax officer3621012General accounting technician3621022Accounts auditing technician3621032Cost accounting technician3621141Financial audit supervisor3621151Senior financial auditor4121044Bookkeeping clerk4211173Cost clerk4211183Finance clerk431101Accounts clerk
Version history
Historical records are available in the comparison view; they are not current requirements.