Algeria

The statutory framework for accounting and auditing in Algeria is primarily established under Law No. 07-11 of 25 November 2007 relating to the Financial Accounting System, which entered into force in 2010. This law designates the Ministry of Finance as the authority responsible for establishing accounting and auditing requirements in the jurisdiction.

The financial reporting framework is further set out in Ministerial Order No. 26 of 29 July 2008, which specifies the accounting principles, recognition and measurement rules, presentation and content of financial statements, as well as the chart of accounts and rules governing the operation of accounts. Under this framework, Algeria applies a national financial accounting system commonly referred to as the Système Comptable Financier (SCF), which was developed with reference to International Financial Reporting Standards (IFRS Accounting Standards), although it does not constitute direct adoption of IFRS and includes jurisdiction-specific modifications.

The Executive Decree No. 11-24 of 27 January 2011 established the National Accounting Standards Council / Commission under the Ministry of Finance to support the development, interpretation, and ongoing revision of Algerian accounting standards. Recent sources indicate that the Ministry of Finance established a technical committee to further align the national framework with IFRS Accounting Standards, with particular focus on standards such as IFRS 15 and IFRS 16.

All entities, except very small enterprises subject to simplified reporting requirements, are required to prepare financial statements in accordance with the national financial accounting system. Algeria has not adopted the IFRS for Small and Medium-sized Entities (IFRS for SMEs). Instead, smaller entities continue to apply the simplified national framework established under domestic law.

Statutory audit requirements are established under Law No. 10-01 of 29 June 2010 and related implementing decrees issued by the Ministry of Finance. Mandatory audits apply to companies meeting legal thresholds and other entities prescribed by law. Auditing standards are issued at the jurisdiction level by the Ministry of Finance through the National Accounting Council.

As of the time of this assessment, Algerian Auditing Standards remain based on the 2016 version of the International Standards on Auditing (ISA). In line with the 2026 DBR adoption definitions, pre-2018 ISA versions are assessed as Not Adopted at the jurisdiction level unless updated. However, recent information from the Ministry of Finance and the national professional accountancy organizations indicates that a convergence process is underway to align the national auditing standards with the 2022 ISA Handbook.

Algeria has not established an independent public audit oversight authority. Oversight of auditors and audit firms remains vested in the Ministry of Finance and the statutory professional bodies under the legal framework described above.

The accountancy profession in Algeria is regulated at the state level under Law No. 10-01 of 29 June 2010 relating to the professions of Chartered Accountant, Statutory Auditor, and Certified Accountant. The legal framework establishes a shared regulatory model in which oversight is exercised by the Ministry of Finance, supported by the National Accounting Council and the statutory professional accountancy organizations.

The law recognizes three protected professional designations: Chartered Accountant, Statutory Auditor, and Certified Accountant. These professions are regulated under the authority of the Ministry of Finance through the National Accounting Council, which is responsible for the registration, licensing, oversight, and disciplinary framework applicable to all three segments of the profession.

The National Accounting Council operates through specialized commissions responsible for professional admission and registration, education and training, standard-setting, quality control, and investigation and discipline. This framework is further supported by implementing decrees issued in 2011 and subsequent ministerial decisions governing operational procedures and professional requirements.

Entry into the profession is established by law and implementing decrees. Candidates are generally required to hold a university degree in accounting or a related field from an institution recognized by the Ministry of Finance and the Ministry of Higher Education and Scientific Research. For the Chartered Accountant designation, candidates must additionally complete a two-year practical internship under the supervision of a qualified professional and successfully pass the Final Examination in Accounting Expertise, which includes written and oral components.

For the Certified Accountant and Statutory Auditor designations, candidates must satisfy the same educational and examination requirements, in addition to relevant professional experience in accounting or statutory audit practice, respectively.

The Ordre National des Experts Comptables Algériens (ONECCA) is the mandatory professional body for Chartered Accountants. The Chambre Nationale des Commissaires aux Comptes (CNCC) is the mandatory body for Statutory Auditors, and the Organisation Nationale des Comptables Agréés (ONCA) is the mandatory body for Certified Accountants. Each body is established under Law No. 10-01 and operates within the statutory framework prescribed by the Ministry of Finance.

Membership in the relevant professional body is mandatory in order to practice under the protected title. These professional bodies support the regulatory framework through representation on commissions responsible for quality assurance, professional discipline, and technical matters.

Chartered Accountants are authorized to provide a broad range of professional services, including financial reporting, advisory, accounting expertise, and audit-related services. Statutory Auditors are specifically responsible for the certification of financial statements and statutory audit engagements, while Certified Accountants primarily provide bookkeeping, accounting, tax, and financial statement preparation services within the limits prescribed by law.

Algeria does not appear to have an independent public audit oversight authority established separately from the Ministry of Finance and the profession. The current legal framework for the regulation of auditors remains grounded in Law No. 10-01 of 29 June 2010, which places the profession under the authority of the Ministry of Finance and establishes the National Accounting Council as the central institutional body within that framework.

Under Law No. 10-01, the National Accounting Council operates with representation from the professional bodies and is supported by several statutory commissions, including a quality control commission and a discipline and arbitration commission. The law also makes clear that disciplinary responsibility for Chartered Accountants, Statutory Auditors, and Certified Accountants is exercised before the disciplinary commission of the National Accounting Council.

The Ministry of Finance, acting through the National Accounting Council and related implementing decrees, is therefore responsible for core regulatory functions relating to the audit profession, including registration and oversight arrangements, approval of professional standards, quality control, and disciplinary processes. Executive Decree No. 11-24 of 27 January 2011 further sets out the composition, organization, and operating rules of the National Accounting Council, while related decrees issued on the same date regulate professional firms and the appointment of Statutory Auditors.

The statutory professional accountancy organizations also participate in this framework. Recent implementing texts continue to refer to Law No. 10-01, as amended, indicating that the profession remains regulated through the Ministry of Finance and the statutory professional bodies rather than through a separate independent audit oversight authority.

No evidence was identified that Algeria is a member of the International Forum of Independent Audit Regulators. The current IFIAR member directory does not list Algeria among its members.

Algeria has three statutory professional accountancy organizations recognized under Law No. 10-01 of 29 June 2010 relating to the professions of Chartered Accountant, Statutory Auditor, and Certified Accountant. Membership in the relevant professional body is mandatory for the exercise of each protected professional title.

These bodies operate within the legal and regulatory framework established by the Ministry of Finance and support the profession through representation on statutory commissions, including those responsible for quality assurance and investigation and discipline.

Ordre des Experts Comptables Algériens (ONECCA Algeria)

ONECCA is the mandatory professional accountancy organization for Chartered Accountants in Algeria. It is governed by Law No. 10-01 and Executive Decree No. 11-25 of 27 January 2011, which sets out the composition, powers, and operating rules of its national council. The organization represents Chartered Accountants registered in the jurisdiction and acts as the principal professional body for members providing accounting, audit, advisory, and related financial services.

ONECCA’s responsibilities include representing the profession before public authorities, organizing professional training and seminars, supporting the implementation of technical and ethical standards, and contributing to the operation of statutory quality control and disciplinary processes in coordination with the Ministry of Finance. Chartered Accountants registered with ONECCA may provide a broad range of professional services, including financial reporting, audit-related services, advisory services, and certification of accounts where permitted by law.

Organisation Nationale des Comptables Agréés (ONCA)

ONCA is the mandatory professional body for Certified Accountants. It represents professionals authorized to provide accounting services, bookkeeping, tax and administrative declarations, and assistance in the preparation of financial statements in accordance with the scope defined by law. Membership is required for individuals practicing under the Certified Accountant designation.

The organization supports the profession through member oversight, professional development activities, and participation in the statutory regulatory framework established by the Ministry of Finance.

Chambre Nationale des Commissaires aux Comptes (CNCC)

CNCC is the mandatory professional body for Statutory Auditors in Algeria. It brings together individuals and legal entities authorized to perform statutory audits and certify annual financial statements. Membership is required for professionals practicing as statutory auditors.

CNCC supports the statutory audit profession through representation in regulatory consultations, professional training, and participation in quality assurance and disciplinary arrangements established under Law No. 10-01. Its members are responsible for the certification of financial statements and the performance of statutory audit engagements in accordance with national auditing standards.

The quality assurance review system in Algeria is established under Law No. 10-01 of 29 June 2010 and Executive Decree No. 11-24 of 27 January 2011, which provide the legal foundation for the regulation and oversight of Chartered Accountants, Statutory Auditors, and Certified Accountants.

Under Article 22 of Executive Decree No. 11-24, the National Accounting Council (CNC) established the Quality Control Commission (QCC), which is responsible for the development and operation of the jurisdiction’s quality assurance framework. The QCC’s responsibilities include establishing quality review procedures, monitoring compliance with professional and ethical requirements, overseeing the quality of audit services, and maintaining a roster of qualified reviewers.

By Ministerial Order No. 26 of 3 March 2022, the QCC comprises eight Chartered Accountants serving three-year terms. The Commission remains operational and continues to support the implementation of the quality assurance framework.

Recent professional and regulatory sources indicate that Algeria has transitioned from quality control standards to quality management standards aligned with International Standard on Quality Management 1 (ISQM 1) and International Standard on Quality Management 2 (ISQM 2). In particular, the Ordre National des Experts Comptables has issued communications relating to the implementation of the Algerian Standards on Quality Management, including guidance issued in December 2025, which supports the conclusion that ISQM 1 and ISQM 2 have been adopted or are being applied within the jurisdiction.

However, despite the existence of the legal framework and the adoption of ISQM-aligned standards, available evidence remains insufficient to conclude that the external quality assurance review system fully incorporates all the requirements of Statement of Membership Obligations 1 (SMO 1). In particular, further confirmation is required regarding the scope of mandatory reviews across all statutory audits, the frequency and review cycle of inspections, the number of reviews completed to date, the independence and composition of review teams, and the formal linkage between quality assurance findings and the investigation and disciplinary system.

The most recent self-assessment undertaken by the professional body identified several gaps against SMO 1 requirements, and no authoritative public evidence has been identified to demonstrate that these gaps have been fully addressed.

Accordingly, while the legal framework is established, the QCC is operational, and ISQM 1 and ISQM 2 appear to be adopted, the external quality assurance review system is assessed as Partially Adopted at the time of this assessment.

Current Status: Partially Adopted

Initial and continuing professional development requirements for the accountancy profession in Algeria are established 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. These legal instruments set out the requirements for entry into the profession, practical experience, professional examinations, and the framework for professional training.

Entry into the profession is regulated at the jurisdiction level and applies to the three protected professional designations of Chartered Accountant, Certified Accountant, and Statutory Auditor.

Candidates are required to hold a university degree in accounting or a related field from an institution recognized by the Ministry of Finance and the Ministry of Higher Education and Scientific Research. For the Ordre National des Experts Comptables (ONECCA) Chartered Accountant qualification, candidates must additionally complete a two-year practical internship under the supervision of a qualified Chartered Accountant and successfully pass the Final Examination in Accounting Expertise, which is jointly administered by the Ministry of Higher Education and Scientific Research and the Ministry of Finance.

The final examination includes both written and oral components. As part of the oral examination, candidates are required to present their internship reports before a panel comprising a practicing professional and an academic representative.

For the Organisation Nationale des Comptables Agréés (ONCA) Certified Accountant qualification and the Chambre Nationale des Commissaires aux Comptes (CNCC) Statutory Auditor qualification, candidates are required to meet the same academic and examination requirements, in addition to three years of relevant professional experience in accounting or statutory audit practice, respectively.

This framework demonstrates that the jurisdiction has established requirements relating to entry, professional education, practical experience, and assessment that broadly align with International Education Standards 1 to 6.

However, available evidence indicates that continuing professional development (CPD) requirements are not yet mandated consistently across all segments of the profession at the jurisdiction level. While membership in the relevant professional accountancy organization is mandatory in order to practice, no enforceable jurisdiction-wide CPD obligation has been fully implemented as of the time of this assessment.

Recent professional sources indicate that the Ministry of Finance has been reviewing the legislative framework governing the profession, including provisions related to mandatory CPD, although no final legal amendments confirming full implementation have yet been identified through authoritative public sources.

In 2024, ONECCA completed a formal gap analysis against the 2019 revised International Education Standards (IES 2019), which concluded that the jurisdiction is only partially aligned with the requirements, particularly in relation to continuing professional development and ongoing competence requirements for professional accountants and engagement partners.

Accordingly, the jurisdiction’s requirements are assessed as partially aligned with the 2019 revised International Education Standards at the jurisdiction level, with strong alignment in respect of entry requirements, initial professional development, practical experience, and assessment, but only partial alignment in relation to continuing professional development requirements.

Current Status: Partially Adopted

Statutory audit requirements in Algeria are established under Law No. 10-01 of 29 June 2010, which designates the Ministry of Finance as the authority responsible for establishing auditing standards in the jurisdiction. This framework is further supported by Executive Decree No. 11-24 of 27 January 2011, which establishes the National Accounting Council (CNC) and its standard-setting responsibilities.

Auditing standards are issued as Algerian Auditing Standards (Normes Algériennes d’Audit (NAA)) under the authority of the Ministry of Finance and the CNC. Available legal and academic sources confirm that the NAA were developed by reference to the International Standards on Auditing issued by the International Auditing and Assurance Standards Board (IAASB), with the first standards becoming effective in 2016 and additional standards issued in 2017.

However, no authoritative public evidence has been identified to demonstrate that Algeria has subsequently incorporated the 2018 or later IAASB Handbook into the national auditing standards framework, including later revisions such as International Standard on Auditing 540 (Revised), International Standard on Quality Management 1, International Standard on Quality Management 2, and International Standard on Auditing 220 (Revised). In addition, no evidence has been identified that the International Standard on Audits of Financial Statements of Less Complex Entities (ISA for LCE) has been formally adopted at the jurisdiction level.

Accordingly, as the national standards currently evidenced remain based on a pre-2018 version of ISA, the jurisdiction is assessed as Not Adopted in line with the 2026 DBR adoption methodology.

Current Status: Not Adopted

Ethical requirements for the accountancy profession in Algeria are established under Law No. 10-01 of 29 June 2010, which designates the Ministry of Finance as the authority responsible for establishing ethical requirements at the jurisdiction level.

At the professional body level, the Ordre National des Experts Comptables (ONECCA) requires its members to comply with the French translation of the 2022 IESBA Handbook, including the International Independence Standards.

It also remains unclear whether equivalent ethical requirements aligned with the IESBA Code are mandated for members of the Organisation Nationale des Comptables Agréés (ONCA) and the Chambre Nationale des Commissaires aux Comptes (CNCC).

Current Status: Partially Adopted

Public sector accounting standards in Algeria are established by the Ministry of Finance. In 2018, the Organic Law on Finance Laws introduced a public financial management reform framework that supports the transition from cash-basis to accrual-basis accounting.

This framework was further strengthened by Law No. 23-07 of 21 June 2023 relating to public accounting and financial management, which introduced a new accounting framework inspired by the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board (IPSASB) and confirmed the transition to accrual-basis accounting for all public sector entities, with full implementation targeted for 2026.

Available public sources indicate that Algeria has adopted accrual-basis IPSAS with modifications for local context through its national public sector accounting reform framework. While the specific IPSASB Handbook edition has not been expressly identified in legislation, the reform is currently aligned with the 2025 Handbook of International Public Sector Accounting Pronouncements, which is the current edition issued by IPSASB.

Accordingly, as accrual-basis IPSAS adapted for local context have been adopted for application by all public sector entities, the jurisdiction is assessed as Adopted.

Current Status: Adopted

The investigation and disciplinary system in Algeria is established under Executive Decree No. 13-10 of 13 January 2013 and applies to Chartered Accountants, Statutory Auditors, and Certified Accountants. The system is operated by the National Accounting Council (CNC) under the authority of the Ministry of Finance.

The CNC’s Disciplinary and Arbitration Commission is responsible for examining disciplinary cases and proposing sanctions. The framework provides for an investigation process, sanctions including suspension and expulsion, publication of certain final sanctions, and a right of appeal to the Council of State.

However, available evidence does not support a conclusion that the jurisdiction-level system is fully aligned with Statement of Membership Obligations 6 (SMO 6). In 2024, the Ordre National des Experts Comptables (ONECCA) reported that its self-assessment identified gaps relating to the scope of the system, initiation of proceedings, disciplinary process, administrative process, public interest considerations, liaison with outside bodies, and regular review of implementation and effectiveness.

Accordingly, while an investigation and disciplinary system is established and operational, the jurisdiction-level framework is assessed as partially aligned with SMO 6 requirements and the adoption status remains Partially Adopted.

Current Status: Partially Adopted

Financial reporting requirements in Algeria are established under Law No. 07-11 of 25 November 2007, which designates the Ministry of Finance as the authority responsible for establishing accounting standards in the jurisdiction. This framework is further supported by Executive Decree No. 11-24 of 27 January 2011, which established the National Accounting Council (CNC) to develop and update the national accounting framework.

Algeria applies the Financial Accounting System (Système Comptable Financier (SCF)), which entered into force in 2010 and was developed with reference to IFRS Accounting Standards. The SCF is largely based on IFRS but includes jurisdiction-specific modifications and exceptions and therefore does not constitute full adoption of IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB). Recent sources indicate that the CNC continues to prioritize convergence with newer standards, including IFRS 15 and IFRS 16.

Accordingly, as the jurisdiction applies a national framework substantially converged with IFRS Accounting Standards but not IFRS as issued and effective in full for all domestic publicly accountable entities, the jurisdiction is assessed as Partially Adopted.

In addition, IFRS for Small and Medium-sized Entities (IFRS for SMEs) has not been adopted in the jurisdiction.

Current Status: Partially Adopted

Relevant Organizations

Chambre Nationale des Commissaires aux Comptes (CNCC)

Ministry of Finance, Algeria

Ordre National des Experts Comptables (ONECCA)

Organisation Nationale des Comptables Agréés (ONCA)

Pan African Federation of Accountants (PAFA)

Relevant Legislation

Executive Decree No. 11-24 of 27 January 2011 – Establishing the National Accounting Council and its operating rules

Executive Decree No. 13-10 of 13 January 2013 – Investigation and disciplinary system

Law No. 07-11 of 25 November 2007 – Financial Accounting System

Law No. 10-01 of 29 June 2010 – Regulating the professions of Chartered Accountant, Statutory Auditor, and Certified Accountant

Law No. 23-07 of 21 June 2023 – Public accounting and financial management / IPSAS reform

Relevant Publications

ONECCA professional communications on Algerian Standards on Quality Management and ISQM implementation

Research and legal commentary on Algerian Auditing Standards (NAA) and IFRS convergence