standards and regulations


  • Associations Accounting PlanDownload
  • Property Accounting Plan (2004)Download
  • Stock exchange companies Accounting PlanDownload
  • Accounting requirements for tradersDownload
  • General Code of Accounting StandardsDownload


  • The finance law 2011_frDownload
  • The finance law 2011_arDownload
  • Maximum rate of interest deductible from partners’ current accounts 2010_BO_FrDownload
  • Law on the taxation of local authorities_frDownload
  • Law on the taxation of local authorities_arDownload
  • Income Tax Reassessment Coefficient for Property Profits for the Year 2010Download
  • General Tax CodeDownload


  • Decrees for the application of the labor codeDownload
  • Moroccan Labor CodeDownload
  • Circular note the contribution base CNSSDownload
  • The new Moroccan Labor Code 2004Download



  • Act-5-96- collective name companies, the limited partnershipDownload
  • Law-N-34-03-Relating to Credit InstitutionsDownload
  • Law-n-17-95-relating to anonymous companiesDownload
  • Law-N-13-97-on Economic Interest GroupingsDownload
  • Law-N-06-99-on freedom of prices and competitionDownload
  • Other Companies ActDownload
  • The dahir relating to the leasesDownload
  • Trade codeDownload