Similarly to neighboring countries of the
Region , Mauritania has a relatively young order
which exists since 1983 but has little evolved since its
creation.
The accountancy profession in Mauritania
is endowed with legal entity. It gathers people
authorized to exercise the profession. The order ensures the
compliance with the rules of ethics and see to the defense
of honor and independence of professions it represents.
The Ministry of Finances that assures the
tutelage of the Mauritanian order of public accountants,
through the intermediary of the Direction of the public
corporation Tutelage (DTEP), is therefore responsible
through the National Council of the Accounting (CNC) of
questions carrying on the right accountant and the plane
accountant as well as of the enrollment of professionals of
the ONECRIM through his presidency of the National
Commission of the order
The harbor of the expert accountant title
is regulated by the decree 97018 dated March 1st
97 canceling and superseding the decree 83026 dated 01/17/83
creating a national order for public accountants; the public
accountants, before to exercise in Mauritania, must be
member (or partner to a member) of the order of the Public
Accountants of the Islamic Republic of Mauritania (ONEC-RIM).
Concerning the accreditation, the
French diploma or any equivalent diploma is the only one
accepted.
The majority of members of the
Mauritanian order of the Public accountants made their
formation in France or in Tunisia
The Mauritanian Order of Public
Accountants is an active member of the International
French speaking Charted Accountants’ Federation (FIDEF).
The new council of the order which was
elected on January 18th 2003 is focusing its
action on improving the reputation of the profession. The
order is mainly focusing its action on capacity building for
its members through continuous training and not to accept as
members of the order but charted accountants with adequate
diplomas in order to come out with a professional exercise
that is in compliance with the requirements of the global
economy and a reliable and useful financial information .
