Accounting in Tunisia

Overview by

Accounting System

Accounting Standards
Access the Official Tunisian Accounting Plan (in French)
Accounting Regulation Bodies
The Tunisian Accounting Standards Board, No Website.
CSOEC, High Council of Chartered Accountants
National organisation of Auditors, No Website.
Accounting Law
The main source of accounting regulations in Tunisia is law n°96-112 of 30 December 1996 concerning the company accounting system and professional practices.
Accounting standards include a general accounting standard, technical standards and sectorial standards.
Difference Between National and International Standards (IAS/IFRS)
Early in 2010 the Tunisian authorities have declared their intention to have the Tunisian accounting standards migrated towards the IFRS standards by 2014. The president of the Governing body of Chartered Accountants, is also keen to adopt the IAS-IFRS standards.
Accounting News
Tunisian news from the EIN website

Accounting Practices

Tax Year
From 1 January to 31 December.
Accounting Reports
Annual accounts: the balance sheet, the profit and loss account and the notes to the accounts.
The annual report
The statement of source and application of funds (compulsory for large companies).
Publication Requirements
The Financial Market Council is responsible for monitoring the observance of reporting obligations for companies which make a public appeal for savings, which includes all companies listed on the Stock Exchange, all insurance companies, all banks, companies with more than 100 shareholders, etc. Its role is also to confirm that the information provided or reported conforms to legal and statutory requirements. The field it monitors is probably too large in relation to the resources the Council has at its disposal. Accounts have to be certified annually. For additional information.

Accountancy Profession

The accounting profession in Tunisia is organized within the framework of two professional corporations (The Order of Chartered Accountants in Tunisia, and the Company of Accountants in Tunisia) and governed by law n°88-108 of 18 August 1988 bearing an overhaul of the legislation relative to the profession of Chartered Accountant and by law n° 2002-16 of 4 February 2002.

The comptable (accountant) is responsible for the legal obligations of the company as regards accounting.
The expert-comptable (chartered accountant) certifies company accounts.
The commissaire aux comptes (auditor) certifies the accounts carried out by the chartered accountant (for companies with more than 50 employees, joint-stock companies and public limited companies).
Professional Accountancy Bodies
The Order of Chartered Accountants in Tunisia
The Company of Accountants in Tunisia
Member of the International Federation of Accountants (IFAC)
The Order of Chartered Accountants in Tunisia is a member of the International Federation of Accountants (IFAC).

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