How the book was built

Public sources only

Every figure, date and quotation in the book comes from a document anyone can obtain: 54 Saudi Exchange announcements, 19 sets of audited or reviewed UCA financial statements, and 16 laws, regulations and accounting or auditing standards. There are no leaked documents, no unnamed sources, and no private communications.

The financial statements are hosted on this site rather than linked elsewhere, so a citation in the printed book cannot break because a third party reorganised their website. The exchange announcements are linked to the exchange itself, which is the authoritative copy.

Outcome framing

The book describes what the filings show and what followed. It does not attribute intent, motive or wrongdoing to any person, board, auditor or regulator. Where the record shows a decision, the book reports the decision and its disclosed consequences; it does not speculate about why the decision was made.

That constraint is also why the chapters are built around dates. A sequence of filings is a matter of record. An explanation for that sequence would not be.

Addresses that do not rot

The short links and QR codes are printed on paper, so they cannot be changed. Each one is therefore treated as a fixed contract: the address stays the same and only the destination behind it can be corrected. External links resolve through temporary redirects for exactly that reason.

A handful of sources are still being wired up. Those addresses already resolve — they land on a holding page naming the document and pointing back to the chapter that cites it, rather than a dead end.

Corrections

If a figure in the book does not match the document it cites, that is worth knowing. Report it here, with a link to the source, and it will be checked against the filing itself and listed on the errata page.

Disclaimer