Doha, July 08 (QNA) - Amendments to Qatar's State Audit Bureau Law will enter into force on July 25 2026, introducing new enforcement powers, criminal penalties and financial disclosure requirements aimed at strengthening public-sector oversight after nearly a decade of experience under the existing legislation.

The changes, introduced under Law No. 7 of 2026, amend provisions of Law No. 11 of 2016 governing the State Audit Bureau. According to the Bureau, the reforms are intended to support the implementation of audit work, improve the effectiveness of oversight procedures and address challenges identified during previous years of regulatory practice.

Among the most significant changes are the introduction of criminal penalties for violations of the Audit Bureau Law, judicial enforcement powers for designated officials, mandatory financial disclosure declarations for Bureau personnel and stronger protections for confidential information.

The Bureau said the amendments are designed to strengthen the confidence of entities subject to its oversight, improve the implementation of audit rules and procedures, and reinforce compliance with the law by empowering officials to detect and document offenses, enabling criminal accountability where violations are uncovered during audit activities.

In comments to Qatar News Agency (QNA), Intisar Al Mohammed, Director of the Legal Affairs Department at the State Audit Bureau, said the amendments reflect lessons learned since the 2016 law came into force almost 10 years ago.

She said practical experience had demonstrated the need to modernize oversight procedures in line with international best practices, enabling the Bureau to continue fulfilling its mandate of protecting public funds more effectively.

Al Mohammed said one of the principal amendments concerns the Bureau's review of the state's final accounts prepared by the Ministry of Finance.

The revised Article 8 reorganizes the review process by requiring the Bureau to examine the government's final accounts and prepare an annual report containing its final observations, recommendations and any unresolved differences with the Ministry of Finance or entities subject to its oversight.

Under the amended provisions, the Bureau's President must submit the report to the HH the Amir and send a copy to the Minister of Finance within three months of receiving the state's final accounts.

Al Mohammed said the amendments also establish a new legal framework supporting the Bureau's oversight functions through the introduction of criminal penalties and judicial enforcement powers under newly inserted Articles 40 bis and 40 bis (1).

Another major reform is the introduction of mandatory financial disclosure declarations under new Article 55 bis.

The declarations require the President and Deputy President of the State Audit Bureau, along with all Bureau employees, to disclose their movable and immovable assets and the sources of their ownership. The requirement also extends to their minor children.

According to Al Mohammed, the declarations are intended to promote integrity and transparency while preventing conflicts of interest among Bureau staff.

They must be submitted upon first appointment to the Bureau, every five years thereafter, upon leaving office, and whenever requested by the Bureau's President in cases he considers necessary.

The amendments also introduce criminal offenses for violations of the State Audit Bureau Law, including providing false information, obstructing audits and breaching confidentiality requirements.

According to Al Mohammed, Article 40 bis provides that, without prejudice to any harsher penalty prescribed under another law, offenders may face imprisonment of up to one year, a fine of up to QR1 million (approximately US$275,000), or both.

The penalties apply to anyone who knowingly provides the Bureau with false data, documents or records, conceals information that obstructs audit activities, submits malicious complaints relating to matters within the Bureau's jurisdiction, or violates Article 18 of the law.

Al Mohammed said criminal proceedings for any of these offenses may only be initiated following a written request from the President of the State Audit Bureau.

She explained that Article 18 establishes the confidentiality of all Bureau activities and prohibits employees from disclosing any information or data related to its work.

The confidentiality obligation continues even after employees leave the Bureau.

Al Mohammed added that the prohibition also applies to external specialists engaged by the Bureau under Article 22 of the law, including experts, auditors, consultants and consultancy firms contracted to support audit work.

The amendments also grant designated Bureau officials judicial enforcement authority.

Under Article 40 bis (1), employees who are granted the status of judicial officers by a decision of the Public Prosecutor, in agreement with the President of the State Audit Bureau, will be authorized to detect, document and investigate offenses committed in violation of the law.

Concluding her remarks, Al Mohammed said the Bureau expects the amendments introduced under Law No. 7 of 2026 to improve the implementation of audit procedures, strengthen compliance with the State Audit Bureau Law and enhance the Bureau's ability to pursue criminal accountability based on audit findings where offenses are committed.

She added that the reforms should also increase the confidence of government entities subject to audit by reinforcing assurances that information submitted to the Bureau will remain confidential.

Al Mohammed noted that the law now explicitly criminalizes the unauthorized disclosure of information related to the Bureau's oversight activities and establishes penalties for those responsible, a measure she said aligns with Qatar's broader efforts to strengthen national information security and data protection. (QNA)