22 Hrs
Source:
الاقتصادية
Saudi Companies Record 87 Notes with 9 Reservations
The auditors of listed companies in the Saudi market recorded 87 notable issues in their financial statement review reports for 2025, representing an increase of 10 observations compared to 2024, or approximately 13%. Most of these observations focused on the "Attention Note" and "Other Matters" sections, reflecting the market’s trend towards enhancing disclosure levels and warning investors about important conditions without affecting the fairness of the financial statements. It also became evident that the "Unable to Express an Opinion" reports have disappeared since 2023, indicating an improvement in the quality of financial information in the Saudi market. This follows a previous decline in observations from their peak in 2018 to current levels, with regulatory authorities focusing on data quality and the accuracy of financial reports.
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