This study aims to identify the extent to which Islamic banks comply with the Basel Accord II standards, and whether there are difficulties in applying them, especially since they were specifically designed for traditional banks and their texts derived from the principles of the banks' work. The study concluded that there are serious attempts by Islamic banks to comply with all the provisions of the Basel Agreements, although the relative importance of risk types varies according to the nature of the activity of Islamic banks. With regard to the first criterion, the capital adequacy ratio exceeded the percentage in Al Rajhi Bank, the ratio adopted by the Basel international standards more than doubled since the beginning of its application in 2008. With regard to the second criterion related to supervision of banking, SAMA exercises its supervisory and supervisory functions on both Islamic and traditional banks without discrimination. As for the third and final criterion of Basel Accord II on disclosure and transparency, the study showed that Al Rajhi Bank provides qualitative and quantitative disclosures in its periodic reports on the true position of the Bank, including its capital structure, risk quality, size, accounting policy used to assess its assets and liabilities, and the Bank's internal system for estimating the required capital, profits, losses and deposits, as well as on the Bank's website. Islamic banks do not encounter major problems when applying Basel accord standards, especially in the Gulf countries to the large size of capital of Islamic banks.