استقلالية محافظ الحسابات كضمان لرقابة فعالة في شركة المساهمة

Abstract EN

There are many oversight bodies in the joint-stock company, but the most important one of them is the supervision exersed by the accountant governor, which was considered under the previous provisions, No.

75-59 containing the commercial law and Law No.

91-08 as a delegate for the shareholders, which affected the interest of The company and the interest of other parties associated with it.

This required carrying out the amendment process and granting him intellectual and ethical independence in a way that guarantees him the best practice of his duties, which was achieved especially through Law No.

10-01 corresponding to July 11, 2011 related to the professions of the accountant governor, the accountant and the certified accountant, who replaced the term delegate with the term mandate .

The aim of the study is to find out the manifestations of the independence of the accounts governor by researching and delving into the legal provisions regulating the profession to find out whether the latter really provide protection for all conflicting interests in the company as well as the national economy, which are the issues that we tried to reach and answer them by following the analytical and comparative approach With French law.

Note that the study finally concluded that there are some deficiencies or contradictions that were supposed to be remedied and which we made recommendations about.