Article 19(d): 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.
d) The annual financial statements of the fund must be prepared in accordance with the accounting standards approved by the Saudi Organization Chartered and Professional Accountants, and must be reviewed in accordance with the auditing standards approved by the Saudi Organization for Chartered and Professional Accountants, and the auditor of the fund, through reviewing the financial statements and based on the information provided to it, must include in its report what may come to its attention of violations of the provisions of the Real Estate Investment Funds Regulations or the fund’s terms and conditions.
Text read on · 2a29b442e927
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.
Cited on the platform
Counts only: the platform's own baseline limits and catalogued duties that cite this reference. No firm's rulebook appears here.
- Baseline limits
- 00 verified
- Duties
- 00 verified
Source
The text is the Authority's, reproduced with attribution. The link opens the published document.
- Published at
- CMA — Real Estate Investment Funds Regulations (English)Edition 11/2025
- Last read
- first read
ComAgents — the regulator-facing accountability layer for CMA-regulated firms. The text of each article is the Authority's, reproduced with attribution and a link to the source.