Local Content (LCGPA)

Local Content Measurement and Certification Support in Saudi Arabia

AKCPA provides local content services to organizations operating in Saudi Arabia, supporting compliance with requirements of the Local Content and Government Procurement Authority and the need for structured procedures over local content calculations and reporting.

Local content engagements form part of the firm's agreed upon procedures and regulatory support capabilities.

When Local Content Services Are Required

Local content engagements arise where entities are required to measure, report, or obtain certification of local content in accordance with LCGPA requirements.

Organizations engage AKCPA when:

Local content certification is required for government tenders Baseline local content must be established
Local content calculations are required for reporting or submission Supporting documentation requires structured review
Local content positions are subject to regulatory review

Local Content Measurement and Calculation

Local content is calculated using standardized methodology prescribed by the Local Content and Government Procurement Authority, based on financial and operational data derived from the entity's records.

AKCPA supports the following calculations:

AKCPA's experience spans regulated, governance driven, and technically complex engagements across Saudi Arabia. Experience is presented in a representative manner and in accordance with professional confidentiality obligations.

Entity Level Local Content

Calculation of local content at the entity level in accordance with LCGPA methodology, based on financial statements and cost structures. This forms the primary basis for certification and ongoing reporting.

Scope of Local Content Services

AKCPA provides local content services through formal professional mandates. Services may include:

Application of LCGPA methodology
Preparation of local content calculations
Baseline and entity level assessments
Project or contract level calculations
Review of supporting documentation
Agreed Upon Procedures engagements
Preparation of certification submissions
Support through the certificate issuance process

Professional Standards and Engagement Framework

Local content engagements are typically performed as Agreed Upon Procedures engagements in accordance with ISRS 4400 (Revised), where applicable.
AKCPA performs agreed procedures and reports factual findings without providing assurance.
Certification Process and Regulatory Interaction
Local content certification is issued by the Local Content and Government Procurement Authority based on submitted calculations and supporting documentation.
AKCPA supports preparation and submission of information required for certification. Final certification decisions remain with the Authority.
Independence and Relationship to Other Services
Local content services are delivered under formal mandates with due regard to independence and professional requirements.
Where applicable, local content services may be provided alongside other services such as assurance services or zakat and tax under separate engagement arrangements, provided that independence and applicable professional requirements are maintained.

Local Content Certification or Measurement Requirement

If your organization requires support with local content measurement, certification, or project-based requirements in Saudi Arabia, contact us to discuss your requirements.