معوقات تطور مهنة المحاسب المعتمد في الجزائر

Abstract EN

The aim of the study is to highlight the practice of the chartered accountant profession in Algeria, suffered for a considerable time from marginalization, either by the public authorities, by moving to marginalize them and eliminate them once and for all, The study found that there were many indications of the public authorities' intention to eliminate it once and for all from the list of independent accounting professions and to retain only the professions of legal accountan and experent accountant.

The main indicators are: Making the profession at the very end of the order of occupations with very limited tasks, the possibility of exercising the same functions as the accountant approved by the Accounting Governors and the Accounting Experts, the setting of impractical conditions for entry into the profession, the lack of promotion paths for higher occupations, the establishment of a professional organization with very limited powers