6 articles in this category
General instructions (Doc OM-LRR-17 v2.0)
The 15 baseline rules every Local Content review engagement must follow, drawn directly from the LCGPA Audit standards.
8 min readCPAClient
Section 1 — General procedures
Reporting unit, period, level (consolidated, segment, branch), and disclosure method.
9 min readCPA
Section 2 — Revenue and exports
Validate entity profile, reconcile total revenue, and run the export-revenue sample (≥ 1% triggers sampling).
9 min readCPA
Section 3 — Labor (employee compensation)
Verify total compensations split between Saudis and non-Saudis and the average headcount over the period.
10 min readCPA
Section 4 — Goods and services (suppliers)
Build the supplier ledger ranked by spend, exclude non-allowed items, and confirm coverage of at least 70% or top-40 suppliers.
10 min readCPA
Sections 5–7 — Capacity, depreciation, residual costs
Audit pointers for the remaining sections of the LCGPA model.
6 min readCPA