Content policy and disclaimer
Last updated: 30 October 2026
The platform takes its name from isnad, attribution: supporting an entry with its document in accounting, and relying on sufficient and appropriate evidence in auditing. This policy explains how we hold to that in every item we publish.
This is a translation of the Arabic version. In case of any conflict, the Arabic version prevails.
1. Every item is sourced
- Every ruling, piece of legislation or standard is published with its issuing body, document name, number and date, a link to the original source, and the date it was last verified.
- No item of the “Rulings and legislation” or “Standards and guides” type is published without an issuing body and a source link. This rule is enforced in the publishing system itself.
- The official text of the issuing body prevails; what we publish presents it and does not replace it.
2. Binding level
Every item that states a rule carries a badge showing its level. This is a matter of intellectual integrity that we carry over from the founder’s method in his books:
| Badge | Meaning |
|---|---|
| Statutory | The text of a law, regulation or decision issued by a competent authority, binding within its scope |
| Professionally binding | A professional standard that an issuing body or regulator makes binding on those who belong to it or are subject to it |
| Guidance | A guide or recommended practice that is not binding |
| Author’s opinion | A professional opinion of the item’s author, open to discussion, and labelled as such |
3. Not a fatwa or advice
Items in “Islamic Banking” and “Islamic Financial Transactions” report the resolutions of Sharia academies and boards and the views of specialists with their sources, and are not a fatwa for individual cases. Likewise, financial and regulatory items are not advice for any particular case. For specific cases, refer to the competent authority or a licensed specialist.
4. No claim of accreditation
Standards such as GIAS, COSO, IFRS, AAOIFI and others are cited as scholarly references. Esnad and its founder claim no accreditation by, representation of, or partnership with any of these bodies unless this is stated explicitly in a document.
5. Supervision and review
Dr. Ahmed Aldarini provides scientific supervision of the platform; no item is published before it is approved by an authorised publisher account. Items imported from the founder’s earlier sources (blog, channel) carry their original source and date. We use artificial intelligence tools for editing, classification and search, no item is published without human review, and we do not use AI-generated images of people.
6. Cases and figures
Applied cases in the platform’s material are hypothetical unless stated otherwise, and are described as such. We do not name real organisations or clients in professional stories.
7. Corrections
If you find an error in a source, a figure or a binding level, use the “Report a source error” button on the item page or write to us at info@akamco.sa. We review the report within 7 working days, and record the date of the correction in the item.