Morocco Expert-Comptable Qualifying Exam
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About this Capsule
Become a chartered accountant in Morocco: the full road to the Diplome National d'Expert-Comptable, from the ISCAE entrance exam through the three certificates, the three-year stage and the memoire, to OEC membership under Law 15-89, with exam-style practice.
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Generic AI vs AI with This Capsule
Preview“When is a statutory auditor mandatory for a SARL in Morocco?”
Generic AI
“A statutory auditor is usually required for larger companies, depending on the country and the company's size.”
This Capsule
“In Morocco a SARL must appoint a commissaire aux comptes when its turnover excluding tax exceeds 50 million dirhams at the close of the financial year, under Article 80 of Law 5-96. Every SA must have one from constitution, whatever its size, under Law 17-95.”
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