Insights on Saudi Accounting & Regulation

الاعتراض على ربط هيئة الزكاة والضريبة والجمارك

Objecting to a ZATCA Assessment: The Deadline, the Items and Building the File

Almousa & Altamimi14 September 2026

The deadline for objecting to a ZATCA assessment, the items most open to challenge, how a coherent objection file is built, and the trade-off against the penalty waiver initiative. ... Read more

الخسائر المتراكمة وبلوغها نصف رأس المال في نظام الشركات السعودي

Accumulated Losses Reaching Half of Capital: What the Manager Must Do

Almousa & Altamimi14 September 2026

What the Saudi Companies Law requires when accumulated losses reach half of capital, how the rule changed under the law in force, how the ratio is measured, and the audit consequences. ... Read more

Embezzlement and Financial Fraud Reports: How They Are Investigated and Proven

Almousa & Altamimi14 September 2026

How embezzlement and financial manipulation are investigated: early warning indicators, common fraud patterns, securing evidence in the first days, and what makes the report usable. ... Read more

تقرير الخبير المحاسبي أمام المحكمة التجارية

The Accounting Expert Report Before the Commercial Court: Contents and Challenges

Almousa & Altamimi14 September 2026

What an accounting expert report is, when a Saudi commercial court appoints an expert, what a coherent report contains, and the recurring grounds on which such reports are challenged. ... Read more