تطوير تنظيم مهنة المحاسبة بالجزائر في ضوء متطلبات المعيار الدولي للتعليم المحاسبي IES7

الملخص EN

This study highlights the contents of the seventh standard issued by the International Accounting Education Standards Board, which concerns the continuing professional development of professional accountants.

With the aim to adopt this latter as a benchmark for identifying possible areas for the modernization and development of the organization of the accounting profession in Algeria.

Contrary to what is stated in the seventh standard, the Abse²nce of a policy imposing mandatory professional development activities to the accounting professionals in Algeria had identified, and therefore it had concluded that a policy must be incorporated to meet the requirements set out in the Seventh Standard, following in that the steps referred to by the IFAC federation.