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11 Apr

The National Governing Council of Chartered Accountants brings together the liberal professions of accountancy (experts, auditors).It is responsible for setting up standards and issuing authorizations.The chartered accountant certifies company accounts. The auditor certifies the accounts carried out by the chartered accountant (for companies with more than 50 employees, joint-stock companies and public limited companies).The mission of Auditors is defined in a decision of the Minister of Finance on the proposal of the Governing Council of Chartered Accountants, Auditors and authorized accountants.*** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action.**** The Greater the Index, the Higher the Level of Investor Protection.Exemptions could apply to VAT, IBS or the Tax on Professional Activity (TAP).

It is also responsible for the problems of application and interpretation of standards formulated by users.

This provision still has to be accepted by the tax authority.

The accountant is responsible for the legal obligations of the company as regards accounting.

Consult the National Society of Algerian Chartered Accountants to find out more.

Incentives are further available for qualifying investments that are declared to the National Agency for Investment Development (ANDI), such as investments to acquire assets included in the creation of new activities, to participate in the share capital of an Algerian company and to take over privatisation activity.