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Publications. La Revue du Marché des Capitaux – Numéro 2 – Novembre Publications des Emetteurs · Documents d’informations · Etats Financiers. Liste des Emetteurs · Liste des Opérations financières · Guides & Formulaires.

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Please upgrade to one of our supported browser versions. The International Auditing and Assurance Standards Cvdm sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.

The International Accounting Education Standards Board establishes cdvmm, in the area of professional accounting education, mxroc prescribe technical competence and professional skills, values, ethics, and attitudes. The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.

The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements. Please email compliance ifac. Several Moroccan laws and institutions govern the corporate financial reporting, accounting, and auditing requirements in Morocco.

The Central Bank of Morocco Bank Al Maghrib is responsible for issuing accounting standards for banks and financial institutions.

AMMC – Liste des Opérations financières

The Securities Commission is responsible marocc issuing financial reporting and accounting standards for public companies. Public companies are defined as: In practice, most public companies are using IFRS. The Insurance and Social Welfare Directorate oversees financial reporting and accounting standards for insurance companies.

At the time of the assessment, the financial reporting standards for insurance companies are not clear. The Companies Law of Law on Corporations requires audits for public companies, banks, insurance companies, and all other companies with mmaroc annual turnover of more than 50 million MAD.


Public companies, banks, and insurance companies must appoint two auditors to conduct audits. Article of Law stipulates that audits must be conducted marov a certified member of OEC-Morocco. OEC-Morocco is responsible for establishing auditing standards for all entities in Morocco in accordance with Law There is fdvm convergence process underway between the Moroccan Standards on Auditing with ISA for statutory audit engagements with an expected completion date of December Membership of the institute is comprised of Chartered Accountants and membership is mandatory in order to practice accounting.

Furthermore, only OEC-Morocco members can conduct maaroc. Under Lawthe institute is responsible for: Candidates for OEC-Morocco membership are required to complete a program of professional accountancy education, a three-year practical experience requirement, and pass final examinations in accordance with Decree No.

The program consists of i a three-year curriculum, with an examination after each year, ii a three-year professional internship throughout the program; and iii the preparation and defense of a dissertation after successfully completing the program. After completion of the accounting certification program, qualified individuals must register as a member of OEC-Morocco in order to practice accountancy.

Article of Law states that audits may only be conducted by qualified members of OEC-Morocco.

Cdvm maroc pdf

The profession is self-regulated and there is no independent audit oversight authority. OEC-Morocco membership is mandatory to practice accountancy.

However, there is no estimated timeline for its establishment and operationalization. Membership of the institute is ccvm of Chartered Accountants and Education and training requirements to enter the institute are also stipulated in Law and OEC-Morocco reports they are in line with IES requirements. There is a convergence process underway between the national auditing standards with ISA with an expected completion date of December While the institute reports that it monitors Maaroc amendments in order to include revisions in its Code on an ongoing basis, it is remains to be clarified if OEC-Morocco has incorporated revisions to its Code since Inthe CNC with the assistance of French consultants, began working on testing implementation of However, areas where improvements are required include: The CNC has adopted Please see our full Disclaimer for additional information.


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You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use i. Please direct permission requests to permissions ifac. See also Permissions Information.

AMMC – Dahirs et Lois

Strengthening Organizations, Advancing Economies. Playing a Positive Role in Fighting Corruption. Overview of Statuatory Framework for Accounting and Auditing Several Moroccan laws and institutions govern the corporate financial reporting, accounting, and auditing cdcm in Morocco. Audit Oversight Arrangements The profession is self-regulated and there is no independent audit oversight authority. The institute has French translations of IES 7 requirements available for its members. Please add your name optional: Please read our website Terms of Use.