Basing on decree number 97-018 of
February 1997 canceling and replacing the decree 83-026 on
17 of January 1983 creating the national order of
accountant-experts
Basing on the interior regulation and the deontology code
fixing the organization modalities and the functioning of
the Mauritanian National Order of Accountants-Experts
The Extraordinary General Assembly of the Order after
deliberation adopted the present training regulation as a
guide for the training monitors and having the practical
modalities of the running on of the training as an object
CHAPTER I
GENERAL PROVISIONS
Article 1: The Training
The accountant-expertise training aims at providing the
future accountants-experts with a practical vocational
training. The training is to be accomplished during the
normal working hours under permanent monitoring of the
Mauritanian accountants-experts Order Council in a
three-year period.
Article 2 :Training admission conditions
Admitted to the professional training the candidates who
obtained a B.A in accounting management, those who are
taken in charge by a member of the order or by a company
controlled by a member of the order, only for a maximum
period of one year
Article 3: The training may be done:
-Either as a paid trainee accountant expert of an Order
member
-Either as an authorized trainee expert working for his own
-Either as an authorized trainee expert working for a
company, as stated in article 41of the internal regulation
of the order above mentioned.
CHAPTERII
PROVISIONS RELATED TO TRAINIG.
Article 4:Training Period.
The training period is three years. It is counted from the
first day of the month following the date of enrollment on
the Order’s board; excluding leaves / days off of exam
preparations or other interruptions exceeding 15 days per
training semester (..summoning under flags, medical leaves
or others).
The training is divided into six semesters corresponding to
the civil semester which is on January 1 to June 30 and
July 1 to December 31.
If the period of a started training during the semester
exceeds or equals a three months period, the trainee has to
mention so in a report as stated in article 9
The last semester shall be prolonged one, two, or three
months as the case requires.
If the period of a started training during a semester is
less than three months the trainee is not required to do a
report as stated in article 9 and the following semester
shall cover the total number of months made during the two
semesters.
Article 5:Training Timetable
The training shall be done during the normal working
hours(minimum 32 hours per week); however, if the article of
the professional deontology code is applied, after the
consent of the training general monitor it is possible for
the training master as well as the trainee to agree
otherwise.
Some trainees may benefit from a reduction in their
timetable during a maximum two- semesters period. This
timetable may be limited at effectively 18 hours per week
after the general monitor’s approval. This derogation is
granted: - to trainees following higher education in
accountant, legal, economic, or commercial subjects;- to
trainees titular of an SEC in accountant revision and
preparing for a superior higher education diplomat, or a
third cycle certificate.
Article 6:
If the training monitor refuses his
approval, whether of the hours of the training or of their
distribution, the training master can make the training
general monitor the training general monitor settle up the
dispute. The remuneration of the paid accountant trainees
experts is fixed according to their capability, seniority,
and to the number of hours done.
CHAPTER III
PROVISIONS RELATED TO THE TRAINEE
Article 8: The trainee obligation
The accountant trainee expert must:
1-Carry out his training with assiduity and devotion in
order to apprehend his future professional life with an
effective contribution to it.
2-Attend to the periodical meetings called for by his
training monitor.
3-Observe the legal and regular disposals
governing the profession, respect the rules of professional
ethics, of devotion and independence in front of all his
training master’s clients.
4-Write a brief training report at the
end of each semester.
Article 9: The training report
During the two months following the
semester ,each trainee shall submit a report of two copies,
one of them original, to the order council; the original one
shall contain the following:
-An activity report on a pre-printed formal paper provided
for by the council order.
- A study containing a dozen of typed texts treating a case
that the trainee has encountered during his training.
The activity report is signed by the training master and the
report(the activity report and the study) is approved by the
training monitor.
Article10 : Training validation(approval)
During the two months following the dead line for the
submission of the files the training and education
commission examines each trainee’s file; and ,seen the
appreciation of both the monitor and the master of the
training, decides the total or partial validation, or
refuses to validate the training period covered by the
presented report.
Articale11: training certificate
At the end of the sixth semester the trainee shall address
to the order council a file containing:
Seen the arguments put forward by the objection-seeker, and
a report established by the education and training
commission, based on talks with the parties involved, the
council of order decides, or not, to accept the objection.
CHAPTER V
PROVISIONS RELATED TO THE TRAINING MASTER
Article 16: The training master
The training master is a professional member of the order
who is :
-either the trainee’s employer
-either the professional charged of control of the trainee’s
employer company.
-either the professional sponsor of the trainee who is
exercising on his behalf.
Article 17: The obligations of the training master
The training master shall:
