01
Document overview
Sets technical requirements for complete, identical and legible record copies, FTA system access and responsibility where maintenance is outsourced.
- Complete and identical copies of all pages.
- Correct document order must be preserved.
- Responsibility does not pass to the outsourcer.
02
Scope and exclusions
Applies to
Persons required to keep accounting records and commercial books under Article 4 of the Executive Regulation; effective 30 July 2026.
Limitations and exclusions
Outsourcing is permitted but does not transfer responsibility; the FTA must receive system access and necessary keys or passwords.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 2 June 2026 — issued; effective 30 July 2026.
- Reviewed 13 September 2026
06
Official primary source
FTA Decision No. 4 of 2026
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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