{"id":3005,"date":"2021-03-15T14:51:34","date_gmt":"2021-03-15T13:51:34","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=3005"},"modified":"2021-11-26T11:43:33","modified_gmt":"2021-11-26T10:43:33","slug":"publication-au-borm-n-6966-du-dahir-n-1-21-14-portant-loi-n-53-19-modifiant-et-completant-la-loi-n-127-12-relative-a-lorganisation-de-la-profession-de-comptable-agree","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/publication-au-borm-n-6966-du-dahir-n-1-21-14-portant-loi-n-53-19-modifiant-et-completant-la-loi-n-127-12-relative-a-lorganisation-de-la-profession-de-comptable-agree\/","title":{"rendered":"Publication au BORM n\u00b0 6966 du Dahir n\u00b0 1-21-14 portant loi n\u00b0 53-19 modifiant et compl\u00e9tant la loi n\u00b0 127-12 relative \u00e0 l\u2019organisation de la profession de comptable agr\u00e9\u00e9 et \u00e0 l\u2019institution de l\u2019organisation professionnelle des comptables agr\u00e9\u00e9s"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Le\u00a0Dahir n\u00b0 1-21-14\u00a0portant\u00a0loi n\u00b0 53-19\u00a0modifiant et compl\u00e9tant la\u00a0<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2017\/127-12\">loi n\u00b0 127-12<\/a>\u00a0relative \u00e0 l\u2019organisation de la profession de comptable agr\u00e9\u00e9 et \u00e0 l\u2019institution de l\u2019organisation professionnelle des comptables agr\u00e9\u00e9s a \u00e9t\u00e9 publi\u00e9 au\u00a0BORM n\u00b0 6966 du 20 rajab 1442 (4 mars 2021), dans sa version en arabe.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La nouvelle loi modifie les&nbsp;<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2017\/127-12\">articles 21, 40, 43 alin\u00e9a 1, 44 alin\u00e9a 1 et 62 de la loi n\u00b0 127-12<\/a>&nbsp;pr\u00e9cit\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En substance, le texte consacre des dispositions transitoires (<em>art. 2 \u00e0 6<\/em>) pr\u00e9voyant la cr\u00e9ation d\u2019une commission compos\u00e9e de dix membres (cinq repr\u00e9sentants de l\u2019\u00c9tat, les cinq autres \u00e9tant des comptables agr\u00e9\u00e9s) charg\u00e9e, dans les dix-huit mois \u00e0 partir de la publication de la loi au Bulletin officiel (soit le 4 mars 2021), de recevoir les demandes d\u2019inscription sur les listes de comptables agr\u00e9es qui r\u00e9pondent aux conditions exig\u00e9es par la loi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les conditions requises par la nouvelle loi tiennent au dipl\u00f4me obtenu et \u00e0 une certaine dur\u00e9e d\u2019exercice ant\u00e9rieur des missions de comptable agr\u00e9\u00e9 telles que d\u00e9finies par la&nbsp;<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2017\/127-12\">loi n\u00b0 127-12<\/a>, \u00e0 savoir 6 ans d\u2019exercice au 20 ao\u00fbt 2015 pour les titulaires d\u2019un BAC+2, 8 ans d\u2019exercice au 20 ao\u00fbt 2015 pour les titulaires du baccalaur\u00e9at ou dipl\u00f4me de technicien, 10 ans d\u2019exercice au 20 ao\u00fbt 2015 pour les personnes ayant une formation quelconque en comptabilit\u00e9 (<em>L. n\u00b0 53-19, art. 3<\/em>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> Dahir n\u00b0 1-21-14&nbsp;portant&nbsp;loi n\u00b0 53-19&nbsp;modifiant et compl\u00e9tant la&nbsp;<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2017\/127-12\">loi n\u00b0 127-12<\/a>&nbsp;relative \u00e0 l\u2019organisation de la profession de comptable agr\u00e9\u00e9 et \u00e0 l\u2019institution de l\u2019organisation professionnelle des comptables agr\u00e9\u00e9s&nbsp;:&nbsp;BORM n\u00b0 6966, 4 mars 2021&nbsp;(consulter le&nbsp;<a target=\"_blank\" href=\"http:\/\/www.sgg.gov.ma\/Portals\/1\/BO\/2021\/BO_6966_Ar.pdf?ver=2021-03-08-152419-863\" rel=\"noreferrer noopener\">BORM n\u00b0 6966<\/a>&nbsp;sur le site du SGG).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le\u00a0Dahir n\u00b0 1-21-14\u00a0portant\u00a0loi n\u00b0 53-19\u00a0modifiant et compl\u00e9tant la\u00a0loi n\u00b0 127-12\u00a0relative \u00e0 l\u2019organisation de la profession de comptable agr\u00e9\u00e9 et \u00e0 l\u2019institution de l\u2019organisation professionnelle des comptables agr\u00e9\u00e9s a \u00e9t\u00e9 publi\u00e9 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-3005","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.6) - 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