Home » Hanafi Fiqh » Askimam.org » I am an auditor in a public accounting firm whose clients are indulged in unlawful transactions. Is my job permissible?

I am an auditor in a public accounting firm whose clients are indulged in unlawful transactions. Is my job permissible?

Answered as per Hanafi Fiqh by Askimam.org

I have a question about my jobl. I am an auditor in one of the public accounting firms in U.S. The firm has various clients from different industries ranging from hospitality, manufacturing, construction, and consulting clients. Some of the construction clients are in business for making aeroplane parts for commercial planes and military planes. The hospitality clients which I am scheduled to audit are engaged in selling alcohol. Most of the clients, no matter what the industry, use the audit opinion given out by my firm to take out loans from banks. Since I am on the audits of these clients, would I be considered a facilitator for these companies to continue their haram activities? Is my job even Halal if I am auditing companies engaged in Haram?

After thinking about all of these issues, I want to leave this job and look for a job that does not engage in these activities but I feel like it’s hard since most of the companies nowadays, especially in west, would have bank loans and would be engaged in some type of Haram activity. One of the reasons, I am hesitant to leave this job is also because I have student loans that I need to pay off which are accumulating interest. I am really confused on what is the right thing to do in this situation. I don’t want to displease Allah with my job. But then would He be displeased that I have my student loans sitting with all the accumulated interest?

Answer

In the Name of Allah, the Most Gracious, the Most Merciful.

As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh.

According to our understanding the job of an auditor is to review the accounts of clients to ensure the validity and legality of their financial records. Auditors can also act in an advisory role to recommend possible risk aversion measures and cost savings that could be made for their clients.

 In principle, any active and direct participation in any unlawful venture is impermissible and tantamount to assisting in sin. Allah Ta’ala says:

وَلَا تَعَاوَنُوا عَلَى الْإِثْمِ وَالْعُدْوَانِ… 

And do not assist in sin and oppression…

(Al Qur’ān 5:2)

However, while working as an auditor one is not actively involved in any unlawful dealings i.e. buying or selling alcohol or taking loans from banks etc. You will not be considered an expediter for the clients that are indulged in haram activities. Your job as an auditor will be permissible according to Shariah and the income will be considered halal.[1]

And Allah Ta’āla Knows Best

Abdullah Ghadai

Student Darul Iftaa
Michigan, U.S.A.

Checked and Approved by,
Mufti Ebrahim Desai.


[1](قَوْلُهُ وَحَمْلُ خَمْرِ ذِمِّيٍّ) قَالَ الزَّيْلَعِيُّ: وَهَذَا عِنْدَهُ وَقَالَا هُوَ مَكْرُوهٌ ” لِأَنَّهُ – عَلَيْهِ الصَّلَاةُ وَالسَّلَامُ – «لَعَنَ فِي الْخَمْرِ عَشَرَةً وَعَدَّ مِنْهَا حَامِلَهَا» وَلَهُ أَنَّ الْإِجَارَةَ عَلَى الْحَمْلِ وَهُوَ لَيْسَ بِمَعْصِيَةٍ، وَلَا سَبَبَ لَهَا وَإِنَّمَا تَحْصُلُ الْمَعْصِيَةُ بِفِعْلِ فَاعِلٍ مُخْتَارٍ، وَلَيْسَ الشُّرْبُ مِنْ ضَرُورَاتِ الْحَمْلِ، لِأَنَّ حَمْلَهَا قَدْ يَكُونُ لِلْإِرَاقَةِ أَوْ لِلتَّخْلِيلِ، فَصَارَ كَمَا إذَا اسْتَأْجَرَهُ لِعَصْرِ الْعِنَبِ أَوْ قَطْعِهِ وَالْحَدِيثُ مَحْمُولٌ عَلَى الْحَمْلِ الْمَقْرُونِ بِقَصْدِ الْمَعْصِيَةِ اهـ زَادَ فِي النِّهَايَةِ وَهَذَا قِيَاسٌ وَقَوْلُهُمَا اسْتِحْسَانٌ

]رد المحتار علي الدر المختار، ج ٩، ص ، دار المعرفة[

مسألة: حمل خمر ذمي بأجر لا يكره عند أبي حنيفة خلافا لهما. فيطيب له الأجر عنده، وعند أبي يوسف ومحمد لا أجر له

كذا ذكر في ((الأصل))، وذكر في ((الجامع الصغير)) 484: أنه يطيب له الأجر في قول أبي حنيفة، وعندهما يكره، كما صرح به صاحب ((المبسوط)) 16: 38، و((البدائع)) 4: 190، و((التبيين)) 6: 29، و((الهداية)) 6: 165-167، و((رمز الحقائق))2: 273، و((درر الحكام)) 1: 320، و((الشرنبلالية)) 1: 320، و((حاشية التبيين))6: 29، و((العناية)) 10: 60، و((شرح ملا مسكين)) 302، و((الدر المختار)) 6: 391

وحجة أبي حنيفة فيما قال:

أولاً: أن الإجارة على الحمل، وهو ليس بمعصية، وليس بسبب للمعصية، وهو الشرب، وإنما تحصل المعصية بفعل فاعل مختار

ثانياً: أن الحديث محمول على الحمل المقرون بقصد المعصية: أي وهو شرب الخمر.

ثالثاً: لأن الشرب ليس من ضرورات الحمل؛ لأن حملَها قد يكون للإراقة أو للتخليل.

]خلاصة الكلام في مسألة الإعانة علي الحرام[

مُسْلِمٌآجَرَنَفْسَهُمنمَجُوسِيٍّلِيُوقِدَلهالنَّارَلَابَأْسَبِهِكَذَافيالْخُلَاصَةِ

(الفتاويالهندية،ج ٤،ص ٤٥٠،مكتبةرشيدية)؛

وَلَوْاسْتَأْجَرَالذِّمِّيُّمُسْلِمًالِيَبْنِيَلهبِيعَةًأوكَنِيسَةًجَازَوَيَطِيبُلهالْأَجْرُكَذَافيالْمُحِيطِ

(الفتاويالهندية،ج ٤،ص ٤٥٠،مكتبةرشيدية)؛

(قولهوجازتعميركنيسة) قالفيالخانية: ولوآجرنفسهليعملفيالكنيسةويعمرهالابأسبهلأنهلامعصيةفيعينالعمل

(ردالمحتارعليالدرالمختار،ج ٦،ص ٣٩١،ايجايمسعيدكمبني)؛

قولهوجازإجارةبيتإلخ) هذاعندهأيضالأنالإجارةعلىمنفعةالبيت،ولهذايجبالأجربمجردالتسليم،ولامعصيةفيهوإنماالمعصيةبفعلالمستأجروهومختارفينقطعنسبيتهعنه

(ردالمحتارعليالدرالمختار،ج ٦،ص ٣٩٢،ايجايمسعيدكمبني)

امدادالاحكامج  4 ص  386-390  (مكتبةدارالعلومكراتشي)].[

This answer was collected from Askimam.org, which is operated under the supervision of Mufti Ebrahim Desai from South Africa.

Read answers with similar topics: