تنظيم المهن المحاسبية في الجزائر في ظل القانون رقم 10-01

الملخص EN

The economic transformation of Algeria has made it undertake many economic reforms, including the financial accounting profession, Algeria has mad the financial accounting profession in line withe international accounting standards, with the intention of continuing the reforms that were initiated, Algeria baptized in order to restore and develop the accounting profession in Algeria by issuing law no 10-01 related to organizing the profession of accountant expert, accounts protfolio, certified accountant.

the need of the different accounting profession in Algeria appears in light of the weakness of the internal control systems of some institutions, which does not provide the necessary oversight and support for accounting information systems, in order to clarify this and through this research paper we will study how the Algerian legislator handled and organized these various accounting profession in Algeria though law no 10-01.