How can a non-managing partner inspect a Saudi LLC’s books?

Sources reviewed 2026-10-30

Who can inspect, and where?

A non-managing partner or delegate may request inspection of the LLC’s affairs, records and documents at its head office twice per financial year. The company must meet the request within 15 days of its date. A contrary term is void. If the accountant needs working copies, request them expressly. The statutory entitlement specifies inspection at the head office. [1]

What should the request identify?

For a reduced partner-account balance, identify opening and closing figures and request ledger entries and vouchers for each withdrawal in the period. Attach evidence of membership and the accountant’s authority, propose two appointment options and retain delivery evidence and a log of earlier requests that financial year. The commercial court has subject-matter jurisdiction over claims arising under the Companies Law. For refusal of inspection, also check who and what the dispute-resolution clause in the articles covers. [3] Article 173 permits the articles of association to provide for arbitration or other dispute resolution for the disputes it specifies. [1]

What if management offers only a summary?

Record which ledgers were shown, what was withheld and why. If confidentiality is raised, propose supervised access that permits reconciliation. Recipients must preserve confidentiality, avoid uses harmful to the LLC or a partner and compensate resulting harm from breach. If refusal persists, identify the outstanding records precisely in the request for relief. [1]

Applicability on 2026-10-30

This guide addresses a Saudi LLC and events in 2026. The current Companies Law replaced its predecessor after a 180-day commencement period following publication in 2022. [2]

Sources

نظام الشركات | Companies Law 171(3)–(4), 173
نظام الشركات | Companies Law 280–281
نظام المحاكم التجارية | Commercial Courts Law 16(4)

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