Audit and consolidation / Statutory audit
Your challenges
Legal obligation to appoint a Statutory Auditor in accordance with the law Are you a company that has a legal obligation to have its accounts certified by an independent professional? Here is a reminder of the law applicable depending on your legal form :
The Limited Liability Company (SARL), by law n ° 5-96 and its article 80 : « The partners may appoint one or more auditors under the conditions provided for in the second paragraph of article 75. However, are required to appoint at least one auditor, limited liability companies whose turnover, at the closure of a financial year exceeds the amount of 50 million dirhams, excluding taxes. Even if the threshold indicated in the previous paragraph is not reached, the appointment of an auditor may be requested from the president of the court, ruling in summary proceedings, by one or more partners representing at least a quarter of the capital
Société Anonyme (SA), by law n ° 17-95 and its article 159 : « There must be appointed in each public limited company, one or more auditors responsible for the control and monitoring of the corporate accounts under the conditions and for the purposes determined by this law. However, companies making public offerings are required to appoint at least two auditors; the same is true of banking, credit, investment, insurance, reinsurance and savings companies. »
The Société en Nom Collectif (SNC), by law n ° 5-96 and its article 12 : « The partners can appoint, by a majority vote of the partners, one or more auditors. However, companies whose turnover at the end of the financial year exceeds fifty million dirhams, excluding taxes, are required to appoint at least one auditor. Even if the threshold indicated in the previous paragraph is not reached, the appointment of one or more auditors may be requested by a partner from the president of the court, ruling in summary proceedings. »
The Société en Commandite par Actions (SCA), by law n ° 5-96 and its article 34 : « The ordinary general meeting of shareholders appoints one or more auditors; the provisions of Article 13 are applicable, subject to the rules specific to the limited partnership with shares.»
Our expertise
- 360 ° knowledge of the audited company;
- Internal control assessment aimed at identifying the inherent risks in order to orient the procedures to be implemented (limited review or exhaustive review);
- Audit of accounts (by sampling techniques) aimed at giving an opinion on the financial statements examined;
- Synthesis phase: Issuance and presentation of the audit report.
Our Approach
Our performance levers
AD Associés places the satisfaction of its customers at the heart of its approach.
Our firm takes advantage of attracting young talents and establishing a long-lasting relationship with them.
We are therefore happy to contribute to their constant training in order to provide you with an experienced and efficient team united around our values.
Responsibility
Of our actions and our commitments
Excellency
Of our services
Ethics
To our customers and our employees
Leadership
Of which we show
Longevity
Of our relations with our partners
Team spirit
The same one that drives all of our employees
We are committed to providing services that provide high added value
Becoming your privileged adviser in legal, tax and social matters in all stages of your business life
Directive de l'ordre des experts-comptables sur les délais de paiements
Published on 11 October 2023
Directive relative aux diligences à effectuer par le(s) Commissaire(s) aux comptes chargé(s) de délivrer le visa relatif à la déclaration Délais de paiement, pour les entités réalisant un chiffre d’affaires égal ou supérieur à MMAD 50, conformément aux exigences prévues à l’article 4-78 de la loi n° 69-21.
Programmes d'incitation au recrutement
Published on 20 September 2023
Dans le but de promouvoir l'intégration des jeunes sur le marché du travail, le gouvernement a instauré des initiatives visant à encourager l'embauche, offrant tant aux employeurs qu'aux travailleurs des incitations fiscales ainsi que des réductions des cotisations sociales.
Traitement fiscal des dons accordés aux sinistrés du séisme au Maroc
Published on 18 September 2023
Face aux terribles conséquences humaines et matérielles provoquées par le séisme survenu à AL HAOUZ le vendredi 8 septembre 2023, l’Etat a mis en place un fonds public N°126, destiné à recueillir des contributions financières aussi bien publiques que privées en vue de gérer les répercussions de cette catastrophe.
Les entreprises désireuses d'apporter leur soutien aux personnes affectées par le séisme au Maroc ont plusieurs options à leur disposition :
