Regulated profession · Algeria
The manager of your daily accounting and tax obligations
Chartered bookkeepers practice under Law No. 10-01 of June 29, 2010 on the professions of chartered accountant, statutory auditor and chartered bookkeeper. They are registered on the roll of the National Organization of Chartered Bookkeepers (ONCA), governed by Executive Decree No. 11-27 of January 27, 2011, which oversees the practice of the profession and defines the applicable code of ethics.
Bookkeeping
They record all of the company's financial transactions according to the Algerian Financial Accounting System (SCF): purchases, sales, salaries, expenses, depreciation. This is the foundation for everything else.
Tax filings
They prepare and file all mandatory returns: TAP (Professional Activity Tax), IBS (Corporate Income Tax), IFU (Single Flat-Rate Tax), monthly G50, VAT. A delay or error exposes you to penalties.
Payroll and social contributions
They calculate salaries, prepare payslips, declare CNAS and CASNOS contributions, and ensure the company's social compliance.
Annual balance sheet
At year-end closing, they prepare the balance sheet, income statement and notes — mandatory documents for any EURL or SARL. These financial statements are also used for bank loan applications.
Company formation
They assist you with the formalities of setting up an EURL or SARL: registered address, trade register registration, opening a business account, choosing the tax regime.
CASNOS declaration
For self-employed individuals and non-salaried managers, the annual CASNOS declaration is mandatory. The bookkeeper prepares it and helps you avoid late penalties.
You have just set up your EURL or SARL
From the moment of formation, a chartered bookkeeper is essential to keep the legal books and file your first returns on time.
You received a tax audit notice
A well-informed bookkeeper prepares your file, responds to administration requests and represents you in meetings with the auditor.
You have employees
Managing payroll, CNAS filings and employment contracts requires the accounting and social expertise that a chartered bookkeeper has.
You are applying for a bank loan
The bank requires a certified balance sheet for any business financing. The bookkeeper prepares the financial statements supporting your application.
You are part of the diaspora managing a business in Algeria remotely
A trusted chartered bookkeeper manages your tax and administrative obligations in your absence, helping you avoid fines and penalties.
Chartered Bookkeeper vs Chartered accountant
The chartered bookkeeper handles day-to-day accounting and tax filings. The chartered accountant can additionally certify balance sheets for third parties, conduct audits and business valuations. For a standard small business, a chartered bookkeeper is often sufficient.
Chartered Bookkeeper vs In-house manager
An employee accountant is not chartered and does not carry professional liability. A chartered bookkeeper is regulated, insured, and criminally and civilly liable for their work.
Chartered Bookkeeper vs Tax expert
For complex tax litigation before the courts, a tax lawyer is required. The bookkeeper handles filings; the lawyer argues disputes.
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