Design of El Sayed El Ayouty & Co.'s 2025 transparency report, presenting governance, independence, quality management and professional information in a clear structure.
Design of El Sayed El Ayouty & Co.'s 2025 transparency report, a Moore Global member, with a clear and disciplined bilingual structure.
Membership of an international network constrains how the identity may be used, so the transparency report was built inside those constraints rather than around them: a fixed clear space for the mark, an approved palette, and defined breathing room on every application.
Tables and figures are designed to be read rather than decorated — numerically aligned columns, hairline rules, and grey tints instead of coloured keylines.
Frequently asked questions
What is a transparency report for an accounting and audit firm?
It is a professional report explaining how an audit firm manages its work, quality, independence and governance. Unlike marketing material, it provides information that clients and audit committees can use when assessing the firm.
Who must publish a transparency report in Saudi Arabia?
The Capital Market Authority's rules require a CMA-registered accounting firm that audits entities under the Authority's supervision to publish a transparency report annually. Other firms should review the scope of their licence, the professional requirements applicable to them and the latest guidance from the relevant regulators.
What is the purpose of an audit firm's transparency report?
It gives clients and audit committees a clearer view of the firm's experience, qualifications and quality management system, supporting a more objective comparison between audit firms. SOCPA explains that transparency information helps decision-makers evaluate available services, experience and qualifications.
What information is normally included in a transparency report?
A report commonly covers legal form and ownership or network membership, governance, quality management, independence policies, professional development, engagements, revenue information and required disclosures. The final content should follow the rules and templates in force for the firm in the reporting year.
How is a transparency report different from financial statements?
Financial statements present an entity's financial position and performance. A transparency report explains how an audit firm protects quality, independence, governance and professional trust, so the two documents serve different purposes and audiences.
How should a professional audit-firm transparency report be designed?
Start with a clear content structure, divide disclosures into concise sections, align figures and tables carefully, and provide a contents page, internal links and an accessible PDF for mobile reading and print. The content should receive a final professional review before publication and be checked against the regulator's latest requirements.