A company filed a case against another company before the court. It requested the court to conduct investigation with the other company and order it to pay compensation. It said that the other company had made a mistake in auditing the accounts which were related to a company they owned.

The court considered the case and concluded that the commercial court considered disputes which resulted from the commercial activities in accordance with Article 443 of Saudi Arabia Royal Decree No. M32/1350 in addition to disputes which resulted from the application of the Law of Commercial Courts in accordance with the Royal Decree No. 6.

The court ruled that the consideration of the case did not fall under its jurisdiction.

The company appealed the ruling before the court of appeal.

The court dismissed the appeal and upheld the appealed ruling.