trading in gold, precious stones, or metals where the value of the transaction exceeds 50,000 Saudi riyals, whether said transaction is carried out in a single transaction or seemingly-linked multiple transactions, and whether carried out through a sole proprietorship or a commercial company; and
3.
legal or accounting services relating to any of the following activities that are provided by lawyers, accountants, or other persons in the practice of their profession:
a.
customer’s purchase, sale, or lease of real property;
b.
management of a customer's funds, including his bank or investment accounts or his other assets;
c.
establishment, operation, or management of entities with legal personality or subject to a legal arrangement, or the organization of subscriptions related thereto; and
d.
customer’s acquisition or sale of commercial companies.
