Accountant: The essential link
8 July 2008
Read by 1995 persons
He possesses the know-how for the company's sustainability.
Working independently, joining an SME or a large company, the role of the accountant is flexible and varies depending on the structure and size of the client or managed company, although the accountant loses his expert status to generally take on the role of financial director when he joins another unit.
From accounting and taxation (IGR, IS declarations, etc.) to financial valuations, including legal aspects (statutes, capital procedures, etc.) and social aspects (payroll, employment contracts, recruitment, etc.), the accountant is in practice the concrete translator of all the laws and rights governing the entrepreneurial world. A good accountant is in reality the one whose legal procedures are considered reliable, who prevents tax commitments and who avoids as many late penalties as possible for the company. He is above all the one who has the shortest circuits to return VAT refunds in the best possible time.
To entrust him with one or more tasks, or to be domiciled at his accountant's (trustee or temporary transfer of ownership of property or rights), the "mission letter" is the contract that defines the relationship between the accountant and his client. This contract specifies the obligations and mission of the accountant, as well as the scope of his intervention and the limits of his accounting and tax liability in relation to the law.
With a multitude of roles, the presence of the accountant upstream and downstream of a project is completely essential.
For advice and set-up, as soon as you have a business creation project, a consultation with an accounting firm will allow you to get a complete overview of the obligations, challenges and possibilities offered by business law, taxation and the labor code. Immediately moving on to feasibility, the study of financial resources and potential profitability (business plan and financial valuations) is established by the accountant. For the creation of the company, the accountant is par excellence the person to contact. Which account to create? What capital contribution? And what procedures to follow when you are partners? The accountant, alone or with his team (generally composed of financiers, lawyers and accountants), perfectly handles the matter and sets it up.
He also advises the new business manager on the employees to hire and on the optimal employment contracts to adopt (permanent contracts, fixed-term contracts or simply using interns, etc.). How to become an accountant? It is preferable to opt for the Moroccan accounting diploma after a Bac + 4 diploma approved by the supervising ministry.
Admission to the study and training cycle is by competitive examination open to candidates holding second-cycle higher education diplomas (diploma from the normal cycle of ISCAE; diploma from the higher cycle of ISCAE; bachelor's degree in economics, management or business economics option; French higher accounting studies diploma with a baccalaureate and any other diploma recognized as equivalent by the administration).
Furthermore, it is now possible to follow the French course via Intec (National Institute of Economic and Accounting Techniques), courses partly by correspondence or by going through a business school or a university institute of technology, then a master's degree before taking the national final exams. The accountant's diploma is often prepared following classic academic training (universities or grandes écoles). But the diploma is not enough to become an accountant. Indeed, to professionally obtain the title of accountant in Morocco, one must be admitted and registered with the Order of Accountants.
March 4, 2008
Lematin.ma
Working independently, joining an SME or a large company, the role of the accountant is flexible and varies depending on the structure and size of the client or managed company, although the accountant loses his expert status to generally take on the role of financial director when he joins another unit.
From accounting and taxation (IGR, IS declarations, etc.) to financial valuations, including legal aspects (statutes, capital procedures, etc.) and social aspects (payroll, employment contracts, recruitment, etc.), the accountant is in practice the concrete translator of all the laws and rights governing the entrepreneurial world. A good accountant is in reality the one whose legal procedures are considered reliable, who prevents tax commitments and who avoids as many late penalties as possible for the company. He is above all the one who has the shortest circuits to return VAT refunds in the best possible time.
To entrust him with one or more tasks, or to be domiciled at his accountant's (trustee or temporary transfer of ownership of property or rights), the "mission letter" is the contract that defines the relationship between the accountant and his client. This contract specifies the obligations and mission of the accountant, as well as the scope of his intervention and the limits of his accounting and tax liability in relation to the law.
With a multitude of roles, the presence of the accountant upstream and downstream of a project is completely essential.
For advice and set-up, as soon as you have a business creation project, a consultation with an accounting firm will allow you to get a complete overview of the obligations, challenges and possibilities offered by business law, taxation and the labor code. Immediately moving on to feasibility, the study of financial resources and potential profitability (business plan and financial valuations) is established by the accountant. For the creation of the company, the accountant is par excellence the person to contact. Which account to create? What capital contribution? And what procedures to follow when you are partners? The accountant, alone or with his team (generally composed of financiers, lawyers and accountants), perfectly handles the matter and sets it up.
He also advises the new business manager on the employees to hire and on the optimal employment contracts to adopt (permanent contracts, fixed-term contracts or simply using interns, etc.). How to become an accountant? It is preferable to opt for the Moroccan accounting diploma after a Bac + 4 diploma approved by the supervising ministry.
Admission to the study and training cycle is by competitive examination open to candidates holding second-cycle higher education diplomas (diploma from the normal cycle of ISCAE; diploma from the higher cycle of ISCAE; bachelor's degree in economics, management or business economics option; French higher accounting studies diploma with a baccalaureate and any other diploma recognized as equivalent by the administration).
Furthermore, it is now possible to follow the French course via Intec (National Institute of Economic and Accounting Techniques), courses partly by correspondence or by going through a business school or a university institute of technology, then a master's degree before taking the national final exams. The accountant's diploma is often prepared following classic academic training (universities or grandes écoles). But the diploma is not enough to become an accountant. Indeed, to professionally obtain the title of accountant in Morocco, one must be admitted and registered with the Order of Accountants.
March 4, 2008
Lematin.ma
