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ARTICLE · 14 MAY 2024

ضوابط حوكمة الشركات في النظام السعودي الجديد: ضمان الربح وتجنب الخسارة

Sadany & Partners Law Firm
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ضمان إستمرار تحقيق الربح للشركات مرتبط بالمراقبة علي الموقف المالي والمحاسبي للشر

EgyptCorporate/Commercial Law
Sadany & Partners
Sadany & Partners

ضمان إستمرار تحقيق الربح للشركات مرتبط بالمراقبة علي الموقف المالي والمحاسبي للشركة ، ولابد من وجود ضوابط مُحكمة لضمان تحقيق الربح وتفادي الخسارة للشركة ، لذلك فإن أي كيان قانوني لابد من وجود مراجع للحسابات لمراعاة الموقف المالي للشركة وفحص القوائم المالية للشركة أولاً بأول ، لذلك فإن من أهم شروط تأسيس أي كيان قانوني هو وجود مراجع لحسابات الشركة ، وقامت الهيئة الملكية السعودية بتحديد ضوابط إعداد القوائم المالية وإلتزامات مراجع الحسابات بموجب المرسوم الملكي رقم (م132/) بتاريخ 1-12-1443هجري ، وهو ما سنتناوله بالشرح فيما يلي :

  • السنة المالية للشركة وإعداد القوائم المالية .
  • تعيين مراجع الحسابات للشركة وعزله ومده عمله .

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