Ordre des Experts Comptables de Tunisie
Member | Established: 1982 | Member since 1985
The OECT was established in 1982 and is currently governed by Law 88-108 on the Chartered Accountancy Profession. OECT is subject to oversight by the Ministry of Finance and its mandate includes: (i) setting auditing standards for the jurisdiction; (ii) setting ethical standards for its members; (iii) overseeing the practical experience component of the initial professional development requirements; (iv) setting continuing professional development requirements for members; (v) supporting the quality assurance reviews of all statutory audits carried out by the Control Committee; (vi) investigating and disciplining its members through the Control Committee; and (vii) ensuring appropriate functioning of the accountancy industry. Its membership consists of Chartered Accountants who are the only individuals are permitted to conduct statutory audits for public interest entities and companies over a certain size threshold in Tunisia.
OECT is a Member of IFAC and the following regional organizations: the Arab Federation of Accountants and Auditors, the Pan African Federation of Accountants, the Federation of Mediterranean Accountants, and the International Federation of Francophone Accountants.
Statements of Membership Obligation (SMO)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Methodology
Last updated: 07/2017
We welcome feedback. Please email compliance@ifac.org
Status of Fulfillment by SMO
Disclaimer
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Contact
95, avenue Mohamed V
1002 Tunis
Tunisia
Tel: +216 71 84 84 85
Fax: +216 71 84 92 92
oect@planet.tn
http://www.oect.org.tn