The Authority Approves a Corrective Plan Follow-Up Mechanism for Accounting and Auditing Firms

الهيئة تعتمد آلية متابعة الخطة التصحيحية لمكاتب المحاسبة والمراجعة

The Saudi Organization for Chartered and Professional Accountants (SOCPA), represented by the Professional Performance Quality Oversight Board, approved a corrective plan follow-up mechanism for licensed accounting and auditing offices, under Board Decision No. (8/2) dated 02-07-1447 AH corresponding to 22-12-2025. The mechanism documents and tracks firms' implementation of corrective actions submitted after the final observations report and periodic inspection results, covering stages from plan receipt and desk review to periodic progress reports and field visits, ending in final evaluation and closure of observations.

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