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


Minimum: 3 years

Maximum: 6 years


The students who passed the admission test to the Chartered Professional Accountant program must accomplish, simultaneously to their studies, a three year-long professional internship with a chartered accountant, either as a self-employed worker, or as a partner, or even as an employee. Although the supervision of the internship is devoted to the Association of Chartered Accountants, the validation of the internship, mandatory to pass the “Certificat Supérieur de Révision Comptable”, is under the sole jurisdiction of the Jury.


Its purpose is to allow the student to provide, thanks to research work and documentation, an analysis and a personal reflexion regarding one or multiple activities, which fall under a chartered accountant’s position. Of course, the success of the formal public presentation (viva) is mandatory to obtain the “Diplôme National d’Expertise Comptable (D.N.E.C)”.

Specific authorities for monitoring and validation

The Education board

It follows-up and implements the courses and tests to obtain the D.N.E.C.

It also provides advice on the teaching programs, the regulations, the conditions of the tests and dissertation, the rules regarding the professional internship and those regarding equivalence of degrees.

It is made up of, the Head of ISCAE, as the President, a representative of each of the following ministries: Commerce, Finance, Higher Education and Executive training, representatives of both the National Council of Accounting, and the Association of Chartered Professional Accountants, teachers involved in  the D.N.E.C program and, finally, two leading economic figures nominated by the most representative association of company managers.

The Jury

The tests to access the program and to obtain certificates, the internship validation and the viva are assessed by the juries made up in equal numbers of teachers and CPAs, all nominated by the Ministry of Commerce and Industry, on a proposal from the head of the ISCAE and the professional organization of CPAs.

Phone: 00 212 (0) 22 33 54 82 to 85
Groupe ISCAE – ISCAE Casablanca
Km 9,5 route de Nouasseur, B.P 8 114 Casablanca – Oasis.