Ordre National Des Experts Comptables

Who are we?

Who are we?

he Algerian Order of Chartered Accountants brings together all regularly registered Chartered Accountants and is governed by Law No. 10-01 of June 29, 2010. Executive Decree No. 11-25 of January 27, 2011 defines the composition, functions, and rules of operation of the National Council of the Order of Chartered Accountants.

COMPOSITION OF THE COUNCIL:

The National Council is composed of nine (09) members elected by the General Assembly from among the approved members registered on the roll of the National Order of Chartered Accountants.
The Council coordinates its activities with the Minister of Finance, who appoints a representative to the Council.

FUNCTIONS OF THE NATIONAL COUNCIL OF THE ORDER:

The functions of the National Council are defined in Article 4 of Executive Decree No. 11-25 of January 27, 2011.

The Council is notably responsible for:

Managing the movable and immovable assets of the National Order of Chartered Accountants.
Approving the annual accounts at the end of each financial year and submitting them to the Annual General Assembly along with the budget execution report and the draft budget for the following year.
Collecting professional contributions decided by the General Assembly.
Promoting, publishing, and disseminating the outcomes of work related to the profession.
Organizing training seminars related to the interests of the profession.
Joining any regional or international organization representing the profession, with the authorization of the Minister of Finance.
Representing the Order before public authorities and third parties.
Representing the Order before similar international organizations.
Drafting the internal regulations of the National Order of Chartered Accountants.

Furthermore, by decision of the Minister of Finance, members of the Council sit on:

The National Accounting Council (CNC),
And its joint committees:
- The Committee for the Standardization of Accounting Practices and Professional Diligence,
- The Accreditation Committee,
- The Training Committee,
- The Disciplinary and Arbitration Committee,
- The Quality Control Committee.

INTERNATIONAL REPRESENTATION:

The National Order of Chartered Accountants is represented within international financial and accounting institutions, namely:

International Federation of Accountants (IFAC) as a member since 06/11/2024,
Pan-African Federation of Accountants (PAFA) as a full member since 03/24/2017,
Fédération Internationale des Experts-Comptables et Commissaires aux Comptes Francophones (FIDEF) as an associate member since 05/19/2017.