Article 10(a): Financial Statements
As published by the Capital Market Authority and read from the source by the regulation watch; reproduced verbatim, with attribution and a link to the source.
a. The annual financial statements for an investment fund must be prepared in accordance with the accounting standards approved by the Saudi Organization for Chartered and Professional Accountants, and must be audited annually in accordance with the auditing standards approved by the Saudi Organisation for Chartered and Professional Accountants, and the auditor, through reviewing the annual financial statements and based on the information provided to it, must include in its report what may come to its attention of breaches to the provisions of the Instructions of Simplified Investment Funds or the Fund’s Terms and Conditions.
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History
Each time the regulation watch read the source and found these words changed, the earlier text was kept. Removed words are struck through, added words underlined.
No amendment has been seen since the platform first read these words on 2026-09-14.
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Source
The text is the Authority's, reproduced with attribution. The link opens the published document.
- Published at
- CMA — Instructions of Simplified Investment Funds (English)Edition current
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- first read
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