The legal and economic environment in Morocco imposes significant accounting and legal obligations on all financial, commercial and industrial enterprises, whatever their size. These obligations apply on whether they are major industrial, commercial, agricultural concerns or merely operating on an artisanal basis.

They require the assistance of a reliable, experienced and independent counsellor: a Certified Public Accountant. For his clients he installs, follows up, checks, certifies, and audits the accounts of his clients.


Participation in the preparation of accounting documents

  • Setting up an accounting system adapted to the organisation and its requirements
  • Supervision of the book - keeping operations
  • Supervision of the accounting department
  • Installation and supervision of the evolution of the management accounting system
  • Preparation of periodic statements, balance sheets and profit and loss accounts
  • Installation of the system necessary for the preparation of group accounts: consolidated balance sheets accompanied with the relevant consolidated profit and loss accounts
  • Preparation of cash-flow statements
  • Assistance in preparing accounting-based information for the Works Council
  • Help and advice covering all areas of accounting


Audit and Certification of accounts

  • Contractual audit of the accounts Audit and evaluation of internal control procedures
  • Investigation and audit prior to an acquisition/investment
  • Investigation and reporting as a prelude to introduction of a company to the stock exchange
  • Legal audit of the accounts



  • Valuation of companies prior to the following types of operations concerning shares: disposals, transfer of assets and liabilities from one company to another, inheritance, distributions (of property), donations
  • Valuation of partnership interests


Special Assignments involving Valuation Expertise

  • Valuations required for various operations: notably partnership dissolution, inheritance (for tax purposes), gifts and donations
  • Arbitration