WORKING AS AN LEGAL ACCOUNTANT
IN COMPANIES, INSTITUTIONS AND FACTORIES
The job of legal accountant is
not free of some things that go against sharee’ah, for example:
Cooperating In Sin And Transgression. That
includes writing accounts for companies, factories and institutions that buy,
sell and manufacture things that Allaah has forbidden, such as makers of
alcohol and tobacco, and tourist hotels which approve of and encourage immoral
actions.
Allaah says (interpretation of
the meaning): “Help you one another in Al‑Birr and At‑Taqwa (virtue,
righteousness and piety); but do not help one another in sin and transgression”
[Hoy Quran Chapter al-Maa’idah 5:2]
2. Recording And
Documenting Riba. There is hardly any company or institution that does
not have riba-based loans in its accounts, or riba-based accounts in the bank.
The job of the accountant has to do with recording and watching these accounts.
The Messenger of Allaah (peace and blessings of Allaah be upon him) cursed the
one who consumes riba and the one who pays it, the one who writes it down and
the two who witness it, and he said: they are all the same. Narrated by Muslim
(1598).
The fatwas of the scholars
mention one or both of these issues when giving the ruling on the job of
accountant, unless the work is free of anything that goes against sharee’ah, in
which case it is permissible.
There follow a number of fatwas
from the scholars giving the ruling on this job.
The Scholars Of The Standing Committee For Issuing Fatwas
Were Asked:
In the office of a legal
accountant, we check the financial statements of institutions and companies,
based on the company’s books, with the aim of submitting the results at the end
of the financial year in the form of budgets and reports about the company’s
financial situation, to be presented through the institution to a government
department or bank, or to the zakaah and income departments. During the year we
also keep watch on the finances of the institution to guard against tampering
and embezzlement. I have a number of questions which I hope that you can
answer:
In some cases, I may see
details of their accounts and dealings with the banks. These accounts show debt
i.e., the companies are required to produce them in order to get a loan from
this bank or as the result of withdrawing more than they have in their account,
which results in the bank charging interest for that, i.e. riba. The nature of
our work involves showing this account with the others in the budget. That is
based on the company’s books and bank accounts, and we cannot exclude it from
the rest of the accounts. It has to be shown in order for the budget to be
regarded as showing the real situation of the company. Is there any sin on us
in that, and are we regarded as those who witness riba?
(b) What is the ruling on
preparing these budgets for these companies, as the office knows that they are
going to be submitted to the bank in order to get a loan, but the office
submits them to the company and the owner of the company submits them to the
bank?
(c) We did a study for a
company based on a request from an organization that deals with commercial
disputes, on the dealings of the company with the bank. This is based on bank
statements submitted by the bank to the company. We showed the assets of the
company without commission and their assets with commission. It was presented
to the company so that they could submit it to the organization. Praise be to Allaah,
the company was given only a little of that interest. Is it permissible to do
such studies for our office? Please note that we have done two studies like
this.
They replied:
It is not permissible for you
to be an accountant because of that involves cooperating in sin and
transgression. End quote.
Shaykh ‘Abd al-‘Azeez ibn Baaz,
Shaykh ‘Abd al-Razzaaq ‘Afeefi, Shaykh ‘Abd-Allaah ibn Ghadyaan. Fataawa
al-Lajnah al-Daa’imah (15/20-22)
(ii) They were also
asked:
I work for a man who deals in
poultry feed, but he borrows money from the bank in order to do business, in
return for interest that is agreed upon, and I work as an accountant. As part
of my work I record the transactions with the bank and the bank interest that
we have to pay according to the contract. What is the Islamic ruling on my
work?
They replied:
This work is not permissible
for you, because it involves cooperating in sin and transgression, and the one
who works in that field is included in the hadeeth of the Messenger of Allaah
(peace and blessings of Allaah be upon him), who cursed the one who consumes
riba and the one who pays it, the one who writes it down and the two who
witness it. Narrated by Muslim in his Saheeh. End quote. Fataawa
al-Lajnah al-Daa’imah (15/11, 12)
(iii) Shaykh ‘Abd al-‘Azeez ibn
Baaz (may Allaah have mercy on him) was asked:
I am an accountant in a
commercial company, and this company is compelled to take riba-based loans from
the bank. I get a copy of the loan contract to prove what the company owes. Am
I regarded as a sinner just because I keep a record of the contract without
being involved in it.
They replied:
It is not permissible to
cooperate with the company mentioned in riba-based transactions, because the
Messenger (peace and blessings of Allaah be upon him) cursed the one who
consumes riba and the one who pays it, the one who writes it down and the two who
witness it, and he said: they are all the same. Narrated by Muslim, and because
of the general meaning of the words of Allaah (interpretation of the meaning):
“but do not help one another in sin and transgression” [Hoy Quran
Chapter al-Maa’idah 5:2]. End quote. Fataawa al-Shaykh Ibn Baaz
(19/190).
And
Allaah knows best.
Sources
Fatwa of Shaykh Muhammad ibn
Saalih al-‘Uthaymeen (may Allaah have mercy on him) concerning this job - https://islamqa.info/en/11315.
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