الإصلاح المحاسبي و أثره على مهنة المحاسب المعتمد في الجزائر

Abstract EN

The purpose of this paper is to highlight the profession of the Certified Accountant as one of the key professions for providing accounting services in Algeria, in that, the study, in its theoretical aspect, has depended on highlighting accounting services provided by the Certified Accountant, while the practical side focused on regulating and practicing the Certified Accountant profession through the laws that regulate it in the framework of the accounting reform that Algeria has undertaken from 2004 to now.