Tunisian nationality is required to exercise the profession of accountant (comptable) and register with the professional association. Only registered accountants are authorised to establish accountancy firms.
"Art. 2. - No one can exercise the functions of accountant within the meaning of article 1 of this law if he is not registered in the register of the order of accountants of Tunisia provided for by chapter 2 of this law. However, chartered accountants registered on the list of the order of chartered accountants of Tunisia and subject to the provisions of law no.88-108 of August 18, 1988, overhauling the legislation relating to the profession of chartered accountant, are authorized to perform these functions.
To be registered on the roll of the company of accountants of Tunisia, as a member, the candidate must meet the following conditions:
1- have been Tunisian for at least five years,
[...]
Art 13 - The members of the order of accountants of Tunisia can constitute civil or commercial companies for the exercise of their profession, with the double condition: - that all the associates are members of the order of accountants of Tunisia; - that the company is registered at the order of accountants of Tunisia.
A member of the order of accountants of Tunisia may participate in the management or administration of only one company registered at the order of accountants of Tunisia.[...]" (Law on the organization of the profession of accountants (n° 2002-16 of 4 February 2002), as amended by Law n° 2004-88 of 31 December 2004, Article 2 [google translation])
Law on the organization of the profession of accountants (n° 2002-16 of 4 February 2002), as amended by Law n° 2004-88 of 31 December 2004, Article 2 and 13
[<a href="https://www.pist.tn/record/111317?ln=fr">Law</a>]