• Legal obligation:

Of course! If you are a public company (SA), (article 159 of the law on SA) or a Limited Liability Company(LLC) or (SNC,SCS…) and that your turnover exceeds  50 million MAD excluding VAT (see article 12 of the law on LLC), you are obliged to appoint an Auditor. In Morocco, a Chartered Accountant (CPA) registered in the Order of Chartered Accountants is automatically an Auditor, unlike in France where the two bodies are independent). See our Services Here.

  • Transparency and trust:

Certifying your accounts means more transparency for any reader of your financial statements, whether it is: a potential investor, your shareholders/partners, your bank, the tax administration…Having certified accounts means that the various stakeholders listed above have confidence in the reliability of the financial and accounting information given to them.

  • Quality:

We often talk about the faithful image, but what exactly does that mean? The faithful image as cited by the accounting law n ° 9-88 in its article 11 and by the ISA (International standards of auditing) 3rd paragraph, as the primary objective of the preparation of the financial statements and the audit. The auditor certifies the reliability, sincerity, and faithful image of your financial statements. It certifies that your accounts reflect the real value of your company (like a mirror!). Auditing and certifying your accounts guarantee a good quality of your company’s financial information.

  • Relationship with banks:

When you want to contract a bank loan, you must present certified financial statements. This will give more credibility to your accounts and increase the chances of obtaining the desired financing. This is because the banker is more confident, “comfortable” with your financial statements when they are audited and certified. This is an additional guarantee that the company is viable and solvent, and whether it is not “something else” that your accounts reflect!

  • Tax risk:

Among the missions that you can ask your auditor to do: is to make a diagnosis of the tax risks of your company. Even if this is not one of the auditor’s obligations, he can draw the attention of company executives to the fact that they run a tax risk!

A tax audit is a mission devoted exclusively to identifying irregularities and discrepancies that exist between the company’s tax and – possibly social accounts and the current tax law and regulations in place.


To conclude, the certification of accounts is like an annual medical assessment of your company. The Auditor or Statutory Auditor is your doctor who will give you a complete diagnosis of your company and will give you an overall view of the financial health according to your financial statements.

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