The Chartered Professional Accountancy program is a training organized by Groupe ISCAE, in collaboration with Association of Chartered Accountants (O.E.C Ordre des Experts Comptables), to obtain the National Diploma of CPA (called D.N.E.C) which is issued by the governmental authority in charge of Commerce and Industry.The Certified Professional Accountant Diploma, which is a prestigious title, instituted by the decree of July 16th 1990, is issued to students who have met the conditions in terms of training and internships specified by the mentioned decree.
The title of CPA
The use of the title of CPA is regulated by the Dahir of January 8th 1993, promulgating the law 15-89. But, it’s the dahir of august 30th 1996 promulgating the law 17-95 regarding public limited companies, which stipulates in its article 160 that: no one can perform the duties of an auditor if he is not registered as a certified accountant, which reinforces the recognition of the CPA Diploma in Morocco. Indeed, Certified Accountants are all members of an institution called: Association of Chartered Accountants, regulated by the above mentioned law of January 8th 1993.
Admission Test
The admission test to the CPA program includes 4 groups of subjects:
· General Accounting and Analytical Accounting
· Business Law and Tax Law
· Management
· Techniques of Expression and Communication
Access to the test
Are eligible to take the test, the applicants who fulfil the following requirements, imposed by the decree of July 16th 1990, and who hold one of the following diplomas:
- Diploma of the Normal Cycle from the ISCAE (previous Bachelor Degree)
- Diploma of the Master “Grande Ecole” from Groupe ISCAE
- Diploma of the “Cycle Supérieur de Gestion” from the ISCAE
- Bachelor Degree in Economic science specialized in Management or Corporate Economics
- Diplôme d’Etudes Comptables Supérieurs français (DECS)
- Any diploma recognized as equivalent by the Ministry of Higher Education
In general, the test takes place in September or October of each year
Continuity of the curriculum
Once accepted, the candidates follow a training, which takes place, alongside the completion of a 3 year long internship, in the form of:
· Theoretical courses
· Tutorial classes
· Seminars
DURATION OF THE PROGRAM
Minimum: 3 years
Maximum: 6 years