Question : A question was asked regarding [the validity of] working as an accountant.

Fatwa in Brief: It is not permitted because it involves a Muslim in [the spreading of] sin and transgression.

The Permanent Committee, 15/20

Response:

[Working in the field of] Accountancy is permitted, providing this involves a Muslim solely in activities that are legally acceptable. It is not permitted to work as an accountant, if s/he is expected to perform illegal activities, except in [the rare] case of necessity – at which time prohibitions are automatically permitted.

Commentary:

[Working in the field] Accountancy is permitted, providing this does not involve a Muslim in activities that are legally forbidden. It is not permitted to work [in the long-term] as an accountant, if s/he is expected to perform illegal activities, except in [the rare] case of necessity – at which time prohibitions are automatically permitted. Working in the field of accountancy is legal, as the accountant holds a technical job using legally neutral tools. [As stated in the previous ruling, no.107] The original attitude of the law regarding all things is that they are permitted. In contrast, there can be no prohibition, except through the arrival of concrete legal evidence.

If a Muslim works in institutions that practice prohibited activities, such as trading in alcohol or pigs, his job is illegal, unless there are legally established reasons that indicate the necessity of working in such a profession. Even when there are mitigating circumstances, and a person is employed in a job that contravenes Muslim law, s/he is obligated to look for other work [that is not offensive to Islam], and to take this as soon as the opportunity presents itself.

If, on the other hand, a job involves a Muslim in a mixture of permitted and prohibited acts, as is the case for most accountants, providing the permitted outweighs the prohibited, this Muslim is granted permission (rukhsa) to continue his/her work. In this case, however, the person who works there must subtract from his/her wage the amount that s/he believes has been earned from prohibited acts. In addition to this, the suspicion [that s/he is acting in a way that displeases God] remains; thus, this worker must continue to search for work that is unequivocally permitted by Islam.

If the opposite is true, and the prohibited outweighs the permitted, it is recommended that s/he not work in the field of accountancy, so as to avoid a Muslim involving him/herself in sin. However, there could be situations in which s/he faces no option but to work in this field. This is permitted, providing that there is a genuine necessity for doing so.

There is no harm in the field of accountancy, as long as one’s role is limited to [making/reporting] financial decisions. A Muslim should not put him/herself in a position of management, or importance; for the accountant is a recorder/transcriber (naqil) of reality. There is no prohibition against this, except in those institutions whose main activities run counter to God’s laws.[1]

And God knows best.

According to the Fatwa centre, under the Supervision of Dr. ‘Abdullah al-Faqih:

The science of accountancy is useful and important to matters both worldly and religious. In terms of its worldly merit, the case is obvious. As for its religious merit, the case may not be so obvious. The clearest example [in favour of the religious need for accountancy] is the calculations required by Islamic jurisprudence (fiqh) in establishing inheritance laws. Assuming that this example confirms the merit of accountancy, even in its religious application, Muslims are hereafter expected to learn and excel in this science. Once they have done so, they must use this science only in calculations that lie within the scope of Muslim law. [Thankfully] This law permits the Muslim a great deal of flexibility. Nevertheless, in a case involving riba, the work of an accountant is forbidden, on the basis of the sound hadith in which the Prophet (upon him be peace) cursed not only the “eater of money”, but also “the one who feeds it, witnesses it, and the one who makes a record of it”.[2]

And God knows best.

 

Dr. Anas Abu Shadi