Saudi Arabia’s Saudisation requirement for targeted accounting occupations rose from 40% to 50% on 27 October 2026, under the second phase in the Ministry of Human Resources and Social Development’s procedural guide.

The scope covers private-sector establishments with at least five workers in those occupations, with the percentage calculated at entity level. Accounting firms instead calculate their quotas under the accounting and auditing profession’s implementing regulations, issued by Decision 658 dated 14/11/1442 AH; they are not exempt from Saudisation.

This is a scheduled phase taking effect, not a new announcement today. The guide was issued under Decision 103108 of 26 January 2025. The percentage concerns specified occupations, not total company staff, and does not mean a blanket ban on non-Saudis working in accounting.