For CPA Firms

Stage 5 — Importing the supplier ledger

Load the AP ledger, classify each supplier, and let the platform enforce the 70% / top-40 / 80-supplier coverage rule.

8 min readUpdated 16 April 2026

Pre-import cleanup#

  • Exclude capex, depreciation, zakat/income tax, customs (if separate), government fees, allowance/provision movements, FX losses, and items already booked in §3/§5/§6.
  • Group the same supplier under different aliases (e.g., "ABC Co." vs "ABC Co. LTD").
  • Aggregate direct (cash) purchases under one synthetic supplier per sector (e.g., Direct purchases — fuel).

Template columns#

ColumnTypeNotes
supplier_idTextAP code; dedup key.
supplier_nameText (EN/AR)Used in sampling.
cr_or_idTextCR for legal entities, ID for individuals.
countryISO-2Foreign suppliers stay in the list but cannot count as local.
sectorISIC labelPick from the LCGPA reference list.
amount_sarNumberNet of VAT.
is_pre_classifiedBooleanTrue for SABIC, Aramco, Ma'aden, SEC, NWC, SAR, Mobily, STC, Zain, GOSI, etc.
lc_certificate_pctNumber 0–100Optional; if the supplier holds an LC certificate.

Coverage rule the platform enforces#

  • Sort suppliers descending by amount_sar.
  • Disclosed suppliers must cover ≥ 70% of total goods & services OR the top 40 suppliers — whichever comes first.
  • If the residual exceeds 500 M SAR, extend up to 80 suppliers or until the residual drops below 500 M SAR.

Coverage indicator

After import, the green/amber/red bar at the top of the supplier section shows the live coverage percentage and the number of suppliers needed to clear the rule.