Regulated profession · Algeria
The expert in audit, valuation and advanced financial advice
Chartered accountants practice under Law No. 10-01 of June 29, 2010. They are registered on the roll of the National Order of Chartered Accountants (ONEC), after lengthy training capped by a state diploma and professional internship. Their title is protected — only an ONEC member may use the title of chartered accountant. The same Law No. 10-01 also creates the National Chamber of Statutory Auditors (CNCC), a separate body overseeing the practice of statutory auditing. ONEC has been a member of IFAC (International Federation of Accountants) since 2017 and of the IASB since 2024. In 2026, the Higher Institute for Accounting Professions (IESPC) is opening its first class of chartered accountants. They may also act as a statutory auditor after specific accreditation.
Statutory and contractual audit
They independently examine a company's accounts and issue an opinion on their accuracy and regularity. Contractual audits are commissioned by management or shareholders to support a strategic decision.
Business valuation
For a sale, capital entry, merger or inheritance, the chartered accountant determines the company's value using recognized methods: sector multiples, discounted cash flows, revalued net assets.
Account consolidation
For groups of companies, they prepare consolidated accounts giving an overall view of the group's financial position, in accordance with applicable standards.
Financial due diligence
Before an acquisition or investment, they scrutinize historical accounts, identify hidden risks, and verify the quality of assets and liabilities.
Financial restructuring
For companies in difficulty or undergoing transformation, they diagnose the financial situation, propose a restructuring plan and support its implementation.
Advanced tax advice
Legal tax optimization, tax-legal structuring, assistance during complex tax audits, appeals before tax appeal commissions.
You want to sell or buy a business
The chartered accountant values the target company, examines its accounts and gives you a solid figures-based foundation for negotiation.
You have investors or shareholders
They will require accounts certified by a chartered accountant. This is a standard requirement for any institutional investor or investment fund.
You face a serious tax audit
For significant adjustments, the chartered accountant prepares your figures-based defense and accompanies you before appeal commissions.
You manage a group of companies
Account consolidation and financial monitoring of a group require the expertise of an ONEC professional.
You are seeking significant financing
For fundraising, bond loans or structured financing, a chartered accountant's report is required by banks and markets.
Chartered Accountant vs Chartered bookkeeper
The chartered bookkeeper handles day-to-day accounting and tax filings. The chartered accountant can certify balance sheets for third parties, value companies and conduct audits — assignments that carry far broader professional liability.
Chartered Accountant vs Statutory auditor
The chartered accountant works for the client who hires them. The statutory auditor is appointed by shareholders to oversee management — independent of leadership. The same professional cannot hold both roles for the same company.
Chartered Accountant vs Tax lawyer
The chartered accountant prepares and quantifies the tax defense. The tax lawyer argues it before the courts. The two often work together on complex cases.
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