Ordre des Experts-Comptables d’Algérie

The Ordre National des Experts Comptables (ONECCA) does not have direct legal responsibility for the quality assurance review system in Algeria, as this mandate rests with the National Accounting Council (CNC) under the authority of the Ministry of Finance.

Nevertheless, ONECCA continues to play an active supporting role in the operation and strengthening of the jurisdiction’s quality assurance framework. Members of ONECCA are represented on the Quality Control Commission (QCC) established by the CNC, including eight Chartered Accountants appointed for three-year terms.

Recent professional sources indicate that ONECCA has continued to support implementation of quality management requirements through professional development activities, technical guidance, and awareness-raising initiatives relating to International Standard on Quality Management 1 (ISQM 1) and International Standard on Quality Management 2 (ISQM 2). The organization has also issued communications and technical materials to support firms in implementing the Algerian Standards on Quality Management.

In addition, ONECCA’s 2024 action plan includes activities aimed at supporting closer alignment of the jurisdictional quality assurance framework with Statement of Membership Obligations 1 (SMO 1) requirements, including benchmarking with regional regulators, development of firm self-assessment tools, and analysis of implementation gaps to inform future training and support initiatives.

ONECCA is encouraged to continue supporting the CNC and QCC in addressing the remaining jurisdiction-level gaps against SMO 1 requirements, particularly in relation to inspection cycles, reviewer independence, documentation of completed reviews, and formal linkage between the quality assurance and investigation and disciplinary systems.

Current Status: Sustain

The Ordre National des Experts Comptables (ONECCA) does not have direct legal responsibility for establishing initial and continuing professional development requirements in Algeria. Responsibility is shared among universities, the Ministry of Finance, and the Ministry of Higher Education and Scientific Research under Law No. 10-01 of 29 June 2010, Executive Decree No. 08-265 of 19 August 2008, and Executive Decree No. 74-11 of 16 February 2011.

Nevertheless, ONECCA continues to play an active role in supporting alignment with the 2019 revised International Education Standards (IES). In 2023, ONECCA entered into a formal partnership with the University of Algiers to establish a professional master’s degree program in accounting expertise, which became effective from 2024. The program includes academic study, practical experience, and final assessment requirements and is intended to strengthen the professional qualification pathway for Chartered Accountants.

ONECCA also continues to engage with universities and relevant ministries to support curriculum development and alignment with IES requirements. Its recent action plans include activities to assess the national education framework against the 2019 revised IES, strengthen the capacity of accountancy educators, and provide awareness and training sessions for key stakeholders in the professional education ecosystem.

In addition, ONECCA continues to advocate for the introduction of mandatory continuing professional development (CPD) requirements for all professional accountants in the jurisdiction and, in the interim, continues to offer voluntary professional development activities for its members.

ONECCA is encouraged to continue working with the relevant authorities to support full alignment of the national education framework with the 2019 revised IES, with particular focus on formalizing mandatory CPD requirements and strengthening alignment with IES 5, IES 6, IES 7, and IES 8.

Current Status: Review & Improve

The Ordre National des Experts Comptables (ONECCA) does not have direct legal responsibility for the adoption of auditing standards in Algeria. This mandate rests with the Ministry of Finance and the National Accounting Council (CNC) under Law No. 10-01 of 29 June 2010.

Nevertheless, ONECCA continues to support the adoption and implementation of the International Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB) through ongoing technical and member support activities.

ONECCA monitors new and amended standards issued by the IAASB and disseminates updates to its members through workshops, seminars, conferences, and professional publications. It also incorporates ISA-related topics into its voluntary continuing professional development program and supports awareness of exposure drafts and public consultations issued by the IAASB.

In addition, ONECCA contributes to regional technical activities, including participation in the Pan African Federation of Accountants (PAFA) technical advisory work relating to audit and assurance standards.

At the jurisdiction level, the Algerian Auditing Standards (Normes Algériennes d’Audit (NAA)) remain based on a pre-2018 ISA framework, although the CNC is reportedly working toward alignment with a later edition of the IAASB Handbook.

ONECCA is encouraged to continue supporting the Ministry of Finance and the CNC in establishing an ongoing mechanism for the timely adoption of new and revised IAASB pronouncements and to further strengthen implementation support for members as updated standards are introduced.

Current Status: Review & Improve

The Ordre National des Experts Comptables (ONECCA) does not have direct legal responsibility for establishing ethical requirements in Algeria. This mandate rests with the Ministry of Finance under Law No. 10-01 of 29 June 2010.

Nevertheless, ONECCA continues to play an active role in supporting convergence with the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA).

ONECCA requires its members to comply with the French translation of the 2022 IESBA Handbook and continues to support awareness and implementation through professional development activities and stakeholder engagement.

Recent activities include engagement with the Ministry of Finance’s technical commission reviewing ethical requirements at the jurisdiction level, with the objective of converging the national framework with the IESBA Code for all three professional accountancy organizations. ONECCA also continues to encourage universities to incorporate ethics requirements into accounting curricula and raises awareness among members, academics, and other stakeholders regarding the IESBA Code and related implementation resources.

ONECCA is encouraged to continue working with the Ministry of Finance to support adoption of the latest IESBA Code for all professional accountants in the jurisdiction and to support clarification of the ethical requirements applicable to members of the Organisation Nationale des Comptables Agréés (ONCA) and the Chambre Nationale des Commissaires aux Comptes (CNCC).

Current Status: Review & Improve

The Ordre National des Experts Comptables (ONECCA) does not have direct legal responsibility for public sector accounting standards in Algeria. This mandate rests with the Ministry of Finance, which adopted International Public Sector Accounting Standards (IPSAS) for all public sector entities under Law No. 23-07 of 21 June 2023, with full implementation targeted for 2026.

Nevertheless, ONECCA continues to play an active and sustained role in supporting implementation of accrual-basis IPSAS. In 2023, ONECCA established a Public Sector Committee to focus on training Chartered Accountants in accrual-basis IPSAS and to support capacity-building in the public sector.

ONECCA also supports the Ministry of Finance through the development of training content and provision of technical assistance aimed at strengthening financial reporting, transparency, and accountability in the public sector.

In addition, ONECCA hosted the 4th Public Financial Management Conference for French-speaking countries in Africa in February 2024 in collaboration with the Pan African Federation of Accountants (PAFA), the Fédération Internationale des Experts-Comptables Francophones (FIDEF), and IFAC, with the support of the African Union and the Ministry of Finance. This initiative further demonstrates the organization’s sustained commitment to sound public financial management and IPSAS implementation.

ONECCA also continues to contribute to the international standard-setting process through participation in consultations issued by the International Public Sector Accounting Standards Board (IPSASB) and through representation in relevant regional and international public sector technical groups. Accordingly, the fulfillment level is assessed as Sustain.

Current Status: Sustain

The Ordre National des Experts Comptables (ONECCA) does not have direct legal responsibility for the investigation and disciplinary system in Algeria. This mandate rests with the National Accounting Council (CNC) under Executive Decree No. 13-10 of 13 January 2013.

Nevertheless, ONECCA continues to play an active supporting role in the jurisdiction’s investigation and disciplinary (I&D) framework through its representation on the CNC’s Disciplinary and Arbitration Commission.

Recent self-assessment work undertaken by ONECCA identified several gaps against Statement of Membership Obligations 6 (SMO 6) requirements, including areas relating to scope, initiation of proceedings, disciplinary processes, administrative procedures, public interest considerations, liaison with outside bodies, and regular review of effectiveness.

In response, ONECCA has developed plans to support the strengthening of the jurisdictional framework, including reviewing identified gaps, supporting the transition from a complaints-based approach toward a mixed complaints and information-based approach, enhancing public guidance on complaint submission procedures, and raising awareness among members through professional development activities.

These activities demonstrate a constructive and ongoing role in supporting closer alignment with SMO 6 despite the absence of direct legal authority.

ONECCA is encouraged to continue working with the CNC to support implementation of the identified improvements, particularly in relation to broadening initiation mechanisms, strengthening public interest safeguards, and establishing regular monitoring and review of the effectiveness of the I&D system.

Current Status: Review & Improve

The Ordre National des Experts Comptables (ONECCA) does not have direct legal responsibility for accounting standard-setting in Algeria. This mandate rests with the Ministry of Finance under Law No. 07-11 of 25 November 2007 and Executive Decree No. 11-24 of 27 January 2011.

Nevertheless, ONECCA continues to play an active role in supporting closer alignment of the national framework with IFRS Accounting Standards issued by the International Accounting Standards Board (IASB).

Recent activities include support for the Ministry of Finance’s convergence work, particularly in relation to priority standards such as IFRS 15 and IFRS 16, as well as the planned establishment of an internal committee to monitor IFRS developments and support future alignment efforts.

ONECCA also provides implementation support to members through professional publications, journal updates, and continuing professional development activities relating to new and revised standards. In addition, the organization contributes to the international standard-setting process through responses to exposure drafts and other pronouncements issued by the IASB and the International Sustainability Standards Board (ISSB) where relevant.

ONECCA is encouraged to continue supporting the Ministry of Finance in promoting closer convergence with IFRS Accounting Standards and to continue raising awareness of IFRS for Small and Medium-sized Entities (IFRS for SMEs) as a potential framework to support financial reporting by smaller entities in the jurisdiction.

Current Status: Review & Improve