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Impact of accounting reform on the certified accountant profession in Algeria

)
Abdelkader.kadri@univ-mosta.dz
2020/12/30 : 2020/12/02 : :

. 2004
M41 :JEL
. :

Abstract:
The purpose of this paper is to highlight the profession of the Certified Accountant as one
of the key professions for providing accounting services in Algeria, in that, the study, in
its theoretical aspect, has depended on highlighting accounting services provided by the
Certified Accountant, while the practical side focused on regulating and practicing the
Certified Accountant profession through the laws that regulate it in the framework of the
accounting reform that Algeria has undertaken from 2004 to now.
Keywords: Accounting, Accountant, Company, Standards, reform.
JEL Classification Codes: M41.
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