The Investment and Trade Court, in cooperation with the Qatar Association of Certified Public Accountants, organized a training course entitled "Reconciliation of Financial Accounts and Custodies" from Sunday, October 25, to Thursday, October 29, 2026. The course was delivered by lecturer Hazem Saleh with the aim of developing financial and administrative skills and enhancing knowledge of accounting and control procedures, through practical application, the follow-up of financial operations, and reliance on the policies and procedures approved by the Court.

The course addressed five main themes: the fundamentals of financial reconciliation and control, bank reconciliation, petty cash management, the treatment of discrepancies, and the closing of accounts and preparation of reports. It also explained the difference between custodies and advances in terms of their nature, sources, durations, repayment conditions, and accounting treatment, and defined financial reconciliation as the process of matching transactions against records to ensure their accuracy and consistency.

The course further reviewed the types of accounts, including temporary and permanent custodies, bank accounts, supplier and service accounts, accounts between government entities, employee custodies, and other reconciliation accounts. It also covered the dimensions of financial custody, the procedures for its disbursement and settlement, and the mechanism for replenishing a permanent custody once disbursements reach 80% of its original value.

The course included practical exercises on reconciliations and discrepancies, among them bank payment discrepancies, unreconciled payments, and petty custodies, alongside applied tables illustrating the procedures for settling a custody after disbursement and closing it.

This course forms part of the Court's efforts to develop the professional capabilities of its employees, raise the efficiency of financial operations management, and enhance the accuracy of procedures and the quality of institutional work.