Chartered accountant mandatory in Morocco: do you need one in 2026?

The CAC must be a chartered accountant registered with the OEC. The same professional may perform both functions, but not for the same company: a professional who keeps or prepares a company's accounts cannot be its statutory auditor (independence rules and incompatibilities under Law 17-95 and Law 15-89).

A chartered accountant is not, in principle, mandatory for every company, but is highly useful as soon as:

• The company is subject to IS under the actual profit regime (Article 19 CGI 2026), which is the case for every SARL, SARL AU, SAS or SA
• Turnover justifies full business accounts within the meaning of Law 9-88 (see how bookkeeping is organized), kept in electronic format with an accounting entries file compliant with CNC opinion No. 24 (2026 Finance Law)
• The company files complex tax return packages (consolidations, holding company, group)
• International transactions (contributions in foreign currency, formalities with the Office des Changes, tax treaties) are involved
• The founder is an MRE or non-resident: the chartered accountant becomes the local contact for the DGI and the CNSS while the director runs the company remotely
• The company is required to appoint a CAC (SA; SARL if turnover excluding VAT > 50 million MAD, Article 80 of Law 5-96)

For the auto-entrepreneur (Law 114-13), a simple register of purchases and sales is sufficient; using a professional remains useful for tax security and for monitoring the turnover ceilings (500,000 MAD for trade, industry and crafts, 200,000 MAD for services).

A chartered accountant is:

• Holder of the national chartered accountancy diploma or a recognized equivalent qualification
• Registered on the roll of the Order of Chartered Accountants (OEC)
• Subject to a code of ethics (independence, professional secrecy, competence)
• Covered by professional liability insurance

Only professionals registered with the OEC may use the title of chartered accountant and perform the profession's reserved assignments, including statutory audit (commissariat aux comptes). The certified accountant, governed by Law 127-12 and registered with the Professional Organization of Certified Accountants (Organisation professionnelle des comptables agréés), may keep the accounts and prepare the returns of small and medium-sized enterprises, without being able to carry out any statutory audit assignment. The term "fiduciaire", common in Morocco, refers to a firm offering these services; always check that the professional is registered with their professional body.

• Bookkeeping and supervision of the accounts (Law 9-88) and configuration of software compliant with CNC opinion No. 24
• Preparation of the financial statements (CGNC): balance sheet, CPC, ESG, TF, ETIC, and preparation of the approval of the accounts by the general meeting within 6 months of the year-end
• Preparation of tax returns: tax result return within 3 months of the year-end (Article 20 CGI 2026), IS (Article 19), instalments (Article 170), minimum contribution (Article 144), VAT (Articles 87 to 125), annual salary return before 1 March; these deadlines are presented in our guide on the tax obligations of a new company
• Payroll and social security declarations: payslips, monthly CNSS declarations and AMO declarations via DAMANCOM
• Assistance during tax audits and advice on procedures
• Management advice and accounting organization

The statutory auditor is mandatory in the following cases, detailed in our guide on the mandatory statutory auditor in Morocco:

• In an SA: always (Article 159 of Law 17-95)
• In a SARL: when turnover excluding VAT exceeds 50 million MAD (Article 80 of Law 5-96); below this threshold, the partners may appoint one voluntarily
• In an SAS: above the legal thresholds or if the articles of association so provide (Law 5-96 as amended and supplemented by Law 19-20)

Their role is to certify the regularity and fairness of the accounts and to report to the partners at the general meeting. The chartered accountant prepares the accounts; the CAC audits them. The two functions are therefore complementary and performed by different professionals.

Chartered accountants' fees are freely set and are the subject of a written agreement (engagement letter) specifying the assignment, the timetable, the deliverables, confidentiality, liability and termination conditions. They vary according to the complexity of the file, the volume of transactions and the scope of the assignment (bookkeeping, review, tax, payroll, advice). Compare several proposals and check what the flat fee covers: VAT returns, payroll, tax return package, assistance in the event of an audit.

Accounting documents and statements, including the chartered accountant's reports, are kept for 10 years (Article 22 of Law 9-88; Article 211 CGI 2026). Electronic media are accepted provided that archiving guarantees their integrity and probative value; electronically signed documents fall under Law 43-20. Even when the accounting is outsourced, the company remains the owner of its books and documents and must be able to present them to the tax authorities.

To get off to a good start, here is what you need: a chartered accountant or a certified accountant registered with their professional body, a written engagement agreement and up-to-date legal formalities. With Charikaty, a private Moroccan legal-tech platform, you do everything online: once your company is registered, our accounting service puts you in touch with a chartered accountant registered with the Order of Chartered Accountants (Law 15-89) or a certified accountant registered on the roll of the Professional Organization of Certified Accountants (Law 127-12), partners of Charikaty. We then help you frame the engagement agreement and handle your post-formation legal formalities online (drafting of minutes, filings with the commercial court registry, updates to the Commercial Register). Bookkeeping and tax returns remain the responsibility of your chartered accountant or certified accountant. You send your documents online, including from abroad.

More than 250 companies have already been set up with Charikaty.