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Advertisements for accounting firms in Qatar use many titles: chartered accountant, CA, ACCA, CPA, licensed accountant. For an owner choosing someone to keep the books and prepare the accounts, it is hard to tell which titles are required by law, which are professional qualifications earned abroad, and which mean little at all.
The legal picture is simpler than the advertisements suggest. Auditing is a registered profession in Qatar. Acting as a tax agent before the General Tax Authority (GTA) needs registration with the GTA. For accounting and bookkeeping work itself, we found no general licence or examination in Qatari law.
This guide explains who does what, what the common qualifications mean, and why your accountant cannot be your auditor, with the official source for each rule.
- Auditors
- Registered with MOCI
- Tax agents
- Registered with the GTA
- Keep records for
- 10 years (tax)
- Law checked
- 16 October 2026
The short answer
In short
- Only auditors entered in the Ministry of Commerce and Industry’s (MOCI) register may audit accounts in Qatar (Law No. 8 of 2020, Article 3).
- We found no general licence or examination for accountants and bookkeepers who do not audit. Their titles, such as CA, ACCA or CPA, are qualifications from professional bodies, which you can check with the body that issued them.
- A company must appoint a tax agent registered with the GTA if no one representing it is sufficiently qualified in accounting (Income Tax Executive Regulations Article 65).
- The accountant who prepares your accounts cannot audit them. Plan for two different firms.
Accountant, auditor, tax agent: who does what
Several roles touch a company’s figures in Qatar. Only some of them are tied to an official register.
| Role | What they do for you | Official register | Source |
|---|---|---|---|
| Accountant or bookkeeper | Keeps the books, closes the month, prepares the annual accounts and the figures for tax | No general licence or register found | IFAC profile of Qatar |
| Auditor | Examines the annual accounts and gives an independent opinion on them | Register of practising auditors at MOCI | Law No. 8 of 2020, Articles 2 and 3 |
| Tax agent | Represents the company and acts for it before the GTA in tax matters | Registered with the GTA | Executive Regulations Article 65 |
| Accounting expert for the courts | Gives expert opinions on accounts in court cases | Register of experts at the Ministry of Justice | Law No. 16 of 2017 |
| Qatar Association of Certified Public Accountants (QCPA) | Professional association for the accounting profession in Qatar | Membership compulsory for registered auditors, voluntary for other accountants | IFAC member page |
Does an accountant need a licence in Qatar?
Law No. 8 of 2020 regulates the auditing profession, which it defines as auditing and reviewing accounts (Article 1). No one may practise it without being entered in MOCI’s register of practising auditors (Article 3), and breaking that rule can lead to imprisonment of up to one year, a fine of up to QAR 1,000,000, or both (Article 48). The law’s “register of accounting offices and firms” is a register of audit firms, not of bookkeepers (Articles 2 and 7).
For accounting and bookkeeping work that does not include an audit, we found no general licence or examination. The International Federation of Accountants (IFAC), in its profile of Qatar, says that accounting graduates who are not registered as experts can practise without an accounting licence or examination. That is a secondary source, so treat “licensed accountant” in an advertisement as a claim to check, not as a legal status.
This does not mean accounting is free of rules. The company’s books must meet the Commercial Law and the tax regulations, records must be kept for 10 years (Executive Regulations Article 36), the tax agent rule applies, and the auditor must be independent of whoever prepared the accounts. For auditors, see how to choose and check an auditor in Qatar.
What CA, ACCA and CPA mean
These titles are qualifications awarded by professional bodies, most of them outside Qatar. They show training and experience; on their own they do not give a right to audit in Qatar.
A CA (chartered accountant) is a member of a chartered accountancy institute, such as the institutes of England and Wales, Scotland, India or Australia and New Zealand, and each institute sets its own exams and experience rules. ACCA is the qualification of the Association of Chartered Certified Accountants, based in the United Kingdom. A member has passed the ACCA exams, completed an ethics and professional skills module and recorded 36 months of relevant practical experience. CPA (certified public accountant) is the title used in the United States, where it is a licence granted under the rules of each state.
A registered auditor in Qatar is a separate status altogether. It needs an accounting degree, training or experience and a qualifying test, and Qatari nationality for an individual, with a separate route for non-Qataris (Law No. 8 of 2020, Articles 4 and 6).
Titles are often used loosely. A student or affiliate of a body is not a full member. Ask for the person’s full name, the body and the membership number, and check them with the body that issued the qualification.
When you need a registered tax agent
Article 65 of the Income Tax Executive Regulations lets a taxpayer appoint a tax agent registered with the GTA to represent it and act for it in tax matters, without changing the taxpayer’s own legal responsibility. If neither the taxpayer nor its representative is sufficiently qualified in accounting, the taxpayer must appoint one.
The corporate income tax return is signed by the taxpayer or its tax agent, with a commitment that the information is accurate (Article 29(9)). Many firms advertise tax accountants or an income tax accountant. If your accountant will act for you before the GTA, ask whether the accountant is registered as a tax agent. If not, the accountant can prepare the figures, and the company submits them. See how to file a corporate income tax return.
Your accountant cannot be your auditor
Qatari law keeps the preparer of the accounts and the auditor apart. The person who took part in preparing the final accounts cannot audit them (Executive Regulations Article 34(4)), an auditor may not audit a company to which it provides consultancy work (Law No. 8 of 2020, Article 27), and the person who audited the financial statements cannot act as the company’s tax agent (Article 65).
Plan for two firms from the start: one to keep the books and prepare the accounts, and a different registered auditor for the yearly audit. See our external audit page for the audit side.
How to choose an accountant, step by step
- 1
Define the work
List what you need: daily bookkeeping, the monthly close, payroll, year-end accounts, the figures for the tax return. The list decides whether you need one person, a firm or both.
- 2
Ask who does the work
Find out who will keep your books day to day and who reviews that work, and what qualification and experience each has.
- 3
Check qualifications
Ask for the full name, the professional body and the membership number, and check them with the body.
- 4
Ask about records and systems
Confirm the accounting system, how records are backed up, that you keep access, and that records can be kept for 10 years. See bookkeeping for SMEs in Qatar.
- 5
Agree the scope in writing
Sign an engagement letter with the services, the monthly calendar, deliverables and how records are returned if the engagement ends.
- 6
Check independence
Make sure the accountant will not also be your auditor, and that your auditor did not prepare your accounts.
- 7
Settle the tax role
Decide whether the accountant only prepares figures or also acts for you before the GTA as a registered tax agent.
If you are deciding whether to hand the whole function to an outside firm, see outsourced accounting in Qatar.
Questions to ask before you sign
Checklist
- Who will prepare our books, and who will review them?
- Which professional body is each person a member of, and what is the membership number?
- Are you registered with the GTA as a tax agent, and will you act for us or only prepare figures?
- Where are our records held, who can access them, and how are they backed up?
- What do you prepare at the year end for our auditor?
- What is the notice period, and how are our records handed back if we end the engagement?
What to do next
Write down the work you need and the deadlines you face, then compare accounting firms in Qatar and chartered accountants in Doha on the same questions. Our bookkeeping and accounting system setup pages describe our accounting services, and the accounting services page lists the rest. To discuss your needs, request a proposal.
Frequently asked questions
Do accountants need a licence in Qatar?
We found no general licence or examination for accountants who do not audit; the IFAC profile of Qatar says graduates can practise without one. Auditing needs entry in MOCI’s register of auditors (Law No. 8 of 2020, Article 3), and a tax agent must be registered with the GTA (Executive Regulations Article 65).
What is a chartered accountant (CA)?
A member of a chartered accountancy institute, such as the institutes of England and Wales, Scotland, India or Australia and New Zealand. Each institute sets its own exams and experience rules. Ask for the membership number and check it with the institute.
How do I check chartered accountants in Qatar and CA firms in Qatar?
Ask each person for the professional body and membership number, and check them with that body. Chartered accountant firms in Qatar need MOCI registration only if they audit; for other work, compare qualifications, experience and independence. The same checks apply to accounting firms in Doha.
Is a chartered accountant the same as an auditor in Qatar?
No. A chartered accountant holds a professional qualification. Only an auditor entered in MOCI’s register of practising auditors may audit accounts in Qatar (Law No. 8 of 2020, Articles 3 and 4).
What is the difference between ACCA and CPA?
ACCA is the qualification of a UK-based body: its members pass exams, complete an ethics module and record 36 months of practical experience. CPA is the United States title, a licence granted under the rules of each US state.
Do I need a tax agent to file my company’s tax return?
Only if no one representing the company is sufficiently qualified in accounting; then a tax agent registered with the GTA must be appointed. Otherwise the company may file itself or choose to appoint one (Executive Regulations Article 65).
Can my accountant also audit my accounts?
No. The person who took part in preparing the accounts cannot audit them (Executive Regulations Article 34(4)), and an auditor may not audit a company to which it provides consultancy work (Law No. 8 of 2020, Article 27).
What is QCPA?
The Qatar Association of Certified Public Accountants, set up in 2007. Membership is compulsory for registered auditors and voluntary for other accountants, who may join as associates. It is an associate of the International Federation of Accountants.
Sources
Laws and regulations
Professional bodies
This article is general information, not legal or accounting advice for your company. The laws and regulations cited were checked on 16 October 2026; English descriptions of Arabic legal texts are our own. A firm that keeps your books cannot also audit them.