Chartered accountants (expert comptable) may form joint stock companies or limited liability companies to practice the profession, on the condition that at least three-quarters of the shares are held by chartered accountants registered with the professional association. Tunisian nationality is required to register as a chartered accountant and to be allowed to practice the profession. Nationals of foreign countries and foreign companies may be authorised to exercise the profession of chartered accountant subject to an agreement between Tunisia and their home country. Companies in which foreign nationals directly or indirectly hold the majority of the shares are also subject to the rules regarding authorisation.
"Art. 3. - No one can exercise the profession of chartered accountant if he is not registered on the roll of the order of chartered accountants of Tunisia.
To be entered on the roll of the order, as a member, the following conditions must be met:
1) Be Tunisian for at least five years;
[...]
Art. 4. - The members of the order can constitute civil societies for the exercise of their profession on the double condition:
- that all the associates be individually members of the order;
- that the companies thus constituted be recognized as being able to exercise the profession of chartered accountant by the council of the order and entered in its register.
The members of the order are also allowed to establish, for the exercise of their profession, joint stock companies or limited liability companies if these companies meet the following conditions: [...]
2) Justify that at least three quarters of their shares or their shares are held by members of the order, the rest may be held by persons linked to the company by an employment contract.
3) Choose their president, their managing director, their managers or their authorized representatives from among the partners who are members of the order.
[...]
Art. 15. - Nationals of foreign countries may be authorized to exercise the profession of chartered accountant in Tunisia if an agreement or agreement has been made for this purpose with the country to which they belong.
To be able to be authorized to practice in Tunisia, foreign professionals must justify:
1) A prior stay in Tunisia, fixed by the above-mentioned convention or agreement, within the limit of five years. [...]
The authorization is granted, after opinion of the council of the order, by decision of the Minister of Finance, in agreement with the Minister of Foreign Affairs.
Under the same conditions of reciprocity, foreign companies as well as foreign professionals who do not have a habitual residence in Tunisia may benefit from the authorization to practice provided that they provide in Tunisia guarantees deemed equivalent to those required of companies and Tunisian professionals. For companies, prior authorization is also necessary for their appointed accredited delegates.
The rights attributed and the obligations imposed on the members of the order extend to foreign companies and professionals. However, foreign professionals are not members of the order and they cannot vote or be elected in the councils or general assemblies of the order.
Are subject to the provisions of this article, companies in which foreign nationals hold personally or through an intermediary the majority of the shares or which choose from among these either their chairman, or their chief executive officer, or the majority of their managers or directors. to be able to.[...]" (Law revising the legislation relating to the profession of chartered accountant (n° 88-108 of 18 August 1988), Articles 3, 4 and 15 [google translation])
Law revising the legislation relating to the profession of chartered accountant (n° 88-108 of 18 August 1988), Articles 3, 4 and 15
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