المسؤولية القانونية لممارسي المهن المحاسبية في التشريع الجزائري

Abstract EN

Through this scientific article, the researcher has attempted to provide an overview of the legal responsibilities of the three accounting professions in Algeria, who are subject to the National Accounting Council These are expert accountants And account certificators And Certified Accountants Where we have been exposed to the various legal responsibilities of those that ranged from what is civil or penal as well as disciplinary and technical, of course without departing from what the legislator said all its categories, whether civil or commercial with regard to civil or criminal liability and some special commercial texts or real estate texts practiced in the rules that This profession shall be governed and regulated from the criminal, disciplinary or technical aspects concerning some of the texts in the internal organization of these accounting professions