Journal of the College of Law for Legal and Political Sciences issued by the College of Law and Political Science / University of Kirkuk, in No. 41, 11 volume eleven, 2022, published a joint research conducted by the Lect. Dr. Bashar Rasheed Husein, the instructor in the Department of Law - Al-Noor University College, entitled "The Theory of Unexpected Financial Difficulties in the Administrative Contract: A Comparative Study)” The research he participated in with Prof. Dr. Hasan Mohamed Ali and Assistant Professor Dr. Qidar Abdul Qaidar Salih from the College of Law / University of Mosul, dealt with the theory of unexpected financial difficulties, that are concluded that if the contractor is exposed to the administration Due to unexpected and exceptional financial difficulties that are beyond the control of the parties to the contract and led to the reversal of the economics of the contract and resulted in additional cost and fatigue in the implementation of the contract, he is entitled to a judicial claim to restore the financial balance of the contract and sentence him to pay full compensation for the damage. [...]