Contabilidade e regras contábeis na Tunísia

Accounting Rules

Tax Year

From 1 January to 31 December

Accounting Standards

Tunisian Accounting Standards, established by the Conseil National de la Comptabilité, are required for all domestic and foreign companies. IFRS and IFRS for SMEs have not been adopted and there are no plans to adopt international standards in the near future.

Accounting Regulation Bodies

OECT
Company of Accountants of Tunisia (CCT)
Conseil National de la Comptabilité (CNC)

Accounting Reports

The annual report should include the balance sheet, the profit and loss account, the notes to the accounts, the statement of source and the application of funds (compulsory for large companies).

Publication Requirements

The Financial Market Council is responsible for monitoring the observance of reporting obligations for companies that make a public appeal for savings. These include all companies listed on the Stock Exchange, all insurance companies, all banks, companies with more than 100 shareholders, etc. The Council's role is also to confirm that the information provided or reported conforms to legal and statutory requirements. Accounts have to be certified annually.

Professional Accountancy Bodies

Order of Chartered Accountants in Tunisia

Certification and Auditing

Companies have to seek a statutory auditor to conduct an annual audit of the financial health of their organization. Some companies that can help are Ernst & Young and L'Ordre des Experts Comptables de Tunisie.

Accounting News