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\u064a\u0639\u0645\u0644 \u062d\u0627\u0644\u064a\u0627 \u0644\u062f\u0649 \u0634\u0631\u0643\u0629 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0628\u0627\u0643\u0648\u062f\u062d \u0648\u0639\u0627\u062f\u0644 \u0627\u0628\u0648\u0627\u0644\u062e\u064a\u0631 \u0648\u0634\u0631\u0643\u0627\u0624\u0647\u0645 \u0628\u0648\u0638\u064a\u0641\u0629 \u0645\u062f\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0631\u0626\u064a\u0633\u064a<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_blurb title=”Sami Aiesh Abu Saleh Partner” image=”https:\/\/aa-cpa.com.sa\/wp-content\/uploads\/2021\/03\/\u0635\u0648\u0631\u0629-\u0627\u0644\u0634\u0631\u064a\u0643-\u0633\u0627\u0645\u064a-\u0628\u0648\u0635\u0627\u0644\u062d.jpg” image_max_width=”94%” _builder_version=”4.7.6″ header_font=”Cairo|700|||||||” header_text_align=”center” header_font_size=”29px” header_line_height=”1.4em” body_font=”Cairo||||||||” body_text_color=”rgba(0,0,0,0.6)” body_font_size=”16px” body_line_height=”1.9em” custom_margin=”|-135px||-85px||” custom_padding=”|193px||||” animation_style=”zoom” animation_intensity_zoom=”10%” border_radii_image=”on|50%|50%|50%|50%” locked=”off”]<\/p>\n

\u0627\u0644\u062c\u0646\u0633\u064a\u0629<\/span>
\u0633\u0639\u0648\u062f\u064a
\u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0639\u0644\u0645\u064a<\/span>
\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629
\u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0645\u0647\u0646\u064a<\/span>
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\u062a\u0631\u062e\u064a\u0635 \u0631\u0642\u0645 21
\u2022 \u0639\u0636\u0648 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0642\u0633\u0645 \u0627\u0644\u0639\u0642\u0627\u0631
\u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629<\/span>
\u2022\u0639\u0645\u0644 \u0644\u062f\u0649 \u0634\u0631\u0643\u0629 \u0627\u0631\u0646\u0633\u062a \u0648\u064a\u0648\u0646\u063a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0643\u0645\u0631\u0627\u062c\u0639 \u0645\u0646 1991\u0645 \u0627\u0644\u0649 1993\u0645
\u0639\u0645\u0644 \u0644\u062f\u0649 \u0634\u0631\u0643\u0629 \u0628\u0648\u062f\u064a \u0648\u0627\u0644\u0639\u0645\u0631 \u0645\u0646 1994\u0645 \u0648\u062d\u062a\u06cc 2005 \u0645\u00a0\u0643\u0645\u0631\u0627\u062c\u0639 \u0631\u0626\u064a\u0633\u064a – \u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u062f\u0627\u0631\u064a – \u0645\u0633\u062a\u0634\u0627\u0631 \u0632\u0643\u0648\u064a
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\u0627\u0644\u0634\u0631\u064a\u0643 \u0641\u064a \u0634\u0631\u0643\u0629 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0628\u0627\u0643\u0648\u062f\u062d \u0648\u0639\u0627\u062f\u0644 \u0623\u0628\u0648\u0627\u0644\u062e\u064a\u0631 \u0648\u0634\u0631\u0643\u0627\u0624\u0647\u0645<\/p>\n

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\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u064a\u0627<\/h1>\n

[\/et_pb_text][et_pb_divider color=”#00AFAA” divider_position=”center” divider_weight=”3px” disabled_on=”off|off|off” _builder_version=”4.7.6″ max_width=”150px” module_alignment=”left” height=”false” custom_margin=”-31px|||||” animation_style=”slide” animation_direction=”top” animation_delay=”100ms” animation_intensity_slide=”10%” locked=”off”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ admin_label=”Guides Grid” _builder_version=”4.7.6″ custom_padding=”40px|0px|40px|0px”][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/aa-cpa.com.sa\/wp-content\/uploads\/2021\/03\/\u0639\u0645\u0631.png” title_text=”\u0639\u0645\u0631” _builder_version=”4.7.6″ _module_preset=”default” animation_style=”zoom” border_radii=”on|50%|50%|50%|50%”][\/et_pb_image][et_pb_text _builder_version=”4.7.6″ _module_preset=”default” text_font=”Cairo|700|||||||” text_text_color=”#000000″ text_font_size=”24px” text_line_height=”0.5em” header_font=”Cairo|700|||||||” header_text_color=”#000000″ header_2_font=”|700|||||||” text_orientation=”center” custom_margin=”||35px|||” animation_style=”zoom”]<\/p>\n

\u0639\u0645\u0631 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0628\u0627\u0643\u0648\u062f\u062d<\/p>\n

 <\/p>\n

\u0645\u062f\u064a\u0631 \u062a\u0646\u0641\u064a\u0630\u064a<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.7.6″ _module_preset=”default” text_text_color=”#000000″ text_font_size=”16px” custom_margin=”-17px|||||” custom_padding=”0px|||||” animation_style=”zoom”]<\/p>\n

\u0627\u0644\u062c\u0646\u0633\u064a\u0629<\/span>
\u0633\u0639\u0648\u062f\u064a
\u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0639\u0644\u0645\u064a<\/span>
\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646
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(KFUPM)..
\u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0645\u0647\u0646\u064a<\/span>
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\u0639\u0645\u0644 \u0644\u062f\u0649 \u0634\u0631\u0643\u0629 \u0628\u0631\u0627\u064a\u0633 \u0648\u0648\u062a\u0631 \u0647\u0627\u0648\u0633 \u0643\u0648\u0628\u0631\u0632
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\u0639\u0645\u0644 \u0644\u062f\u0649 \u0634\u0631\u0643\u0629 \u062f\u064a\u0644\u0648\u064a\u062a \u0627\u062d\u062f \u0627\u0643\u0628\u0631 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629\u00a0\u0628\u0648\u0638\u064a\u0641\u0629 \u0645\u0634\u0631\u0641 \u0645\u0631\u0627\u062c\u0639 \u0644\u0645\u062f\u0629 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a
\u00a0\u064a\u0639\u0645\u0644 \u062d\u0627\u0644\u064a\u0627 \u0644\u062f\u0649 \u0634\u0631\u0643\u0629 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0628\u0627\u0643\u0648\u062f\u062d \u0648\u0639\u0627\u062f\u0644 \u0627\u0628\u0648\u0627\u0644\u062e\u064a\u0631 \u0648\u0634\u0631\u0643\u0627\u0624\u0647\u0645 \u0628\u0648\u0638\u064a\u0641\u0629 \u0645\u062f\u064a\u0631 \u062a\u0646\u0641\u064a\u0630\u064a<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.7.6″ _module_preset=”default”][et_pb_image src=”https:\/\/aa-cpa.com.sa\/wp-content\/uploads\/2021\/03\/\u0645\u0627\u064a\u0643\u0644.png” title_text=”\u0645\u0627\u064a\u0643\u0644” _builder_version=”4.7.6″ _module_preset=”default” width=”89%” animation_style=”zoom” border_radii=”on|50%|50%|50%|50%”][\/et_pb_image][et_pb_text _builder_version=”4.7.6″ _module_preset=”default” text_font=”|700|||||||” text_text_color=”#000000″ text_font_size=”24px” text_line_height=”0.5em” header_font=”Cairo|700|||||||” header_text_color=”#000000″ header_2_font=”|700|||||||” text_orientation=”center” custom_margin=”||35px|||” animation_style=”zoom”]<\/p>\n

\u0645\u0627\u064a\u0643\u0644 \u0641\u0647\u0645\u064a \u062e\u0644\u064a\u0644<\/p>\n

\u0645\u062f\u064a\u0631 \u062a\u0646\u0641\u064a\u0630\u064a<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.7.6″ _module_preset=”default” text_text_color=”#000000″ text_font_size=”16px” custom_margin=”-17px|||||” animation_style=”zoom”]<\/p>\n

\u0627\u0644\u062c\u0646\u0633\u064a\u0629<\/span>
\u0645\u0635\u0631\u064a
\u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0639\u0644\u0645\u064a<\/span>
\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629
\u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0645\u0647\u0646\u064a<\/span>
\u0634\u0647\u0627\u062f\u0629 ACCA \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629
.
\u2022 \u0645\u062d\u0627\u0633\u0628 \u0639\u0627\u0645 \u0645\u0633\u062c\u0644 \u0641\u064a \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629
\u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629<\/span>
\u0645\u062f\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 \u062f\u064a\u0644\u0648\u064a\u062a \u0645\u0635\u0631\u00a0\u0645\u0646 \u0633\u0628\u062a\u0645\u0628\u0631 2003 \u0625\u0644\u0649 \u064a\u0648\u0644\u064a\u0648 2018 \u0645
\u0639\u0645\u0644 \u0644\u062f\u0649 \u0634\u0631\u0643\u0629 \u062f\u064a\u0644\u0648\u064a\u062a \u0627\u062d\u062f \u0627\u0643\u0628\u0631 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629
\u064a\u0639\u0645\u0644 \u062d\u0627\u0644\u064a\u0627 \u0644\u062f\u0649 \u0634\u0631\u0643\u0629 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0628\u0627\u0643\u0648\u062f\u062d \u0648\u0639\u0627\u062f\u0644 \u0627\u0628\u0648\u0627\u0644\u062e\u064a\u0631 \u0648\u0634\u0631\u0643\u0627\u0624\u0647\u0645 \u0628\u0648\u0638\u064a\u0641\u0629 \u0645\u062f\u064a\u0631 \u062a\u0646\u0641\u064a\u0630\u064a<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.7.6″ _module_preset=”default”][et_pb_image src=”https:\/\/aa-cpa.com.sa\/wp-content\/uploads\/2021\/03\/\u062c\u0627\u064a\u0633\u0648\u0646.png” title_text=”\u062c\u0627\u064a\u0633\u0648\u0646” _builder_version=”4.7.6″ _module_preset=”default” animation_style=”zoom” border_radii=”on|50%|50%|50%|50%”][\/et_pb_image][et_pb_text _builder_version=”4.7.6″ _module_preset=”default” text_font=”Cairo|700|||||||” text_text_color=”#000000″ text_font_size=”24px” text_line_height=”0.5em” header_font=”|700|||||||” header_text_color=”#000000″ header_2_font=”|700|||||||” text_orientation=”center” custom_margin=”||35px|||” animation_style=”zoom”]<\/p>\n

\u062c\u0627\u064a\u0633\u0646 \u0627\u0648\u0642\u0633\u062a\u064a\u0646<\/p>\n

\u0645\u062f\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.7.6″ _module_preset=”default” text_text_color=”#000000″ text_font_size=”16px” custom_margin=”-17px|||||” animation_style=”zoom”]<\/p>\n

<\/span>\u0627\u0644\u062c\u0646\u0633\u064a\u0629<\/span>
\u0647\u0646\u062f\u064a
\u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0639\u0644\u0645\u064a<\/span>
\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629
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