WeCount Team
18 August 2025
Expanding into a new market isn’t just about locking in your strategy or chasing growth. You also have to follow the local rules, especially when it comes to accounting.
For any company doing business here, knowing the accounting requirements isn’t optional. It’s a must. Whether you’re setting up shop, investing, or managing operations from another time zone, getting this right could save you a pile of stress and probably some money too.
Morocco runs a pretty tight accounting ship. The system blends national laws with international standards, so things are structured. Clear rules on how to book transactions, prep reports, handle audits… the whole works. It’s all there to keep things transparent, make tax filing less painful, and protect everyone involved—investors, employees, and yes, the tax office too.
That’s where wecount.ma comes in. We help businesses make sense of all this without the jargon. No guesswork. Just clarity. This guide breaks it down, so whether you’re just launching or already growing fast, you know exactly what needs to happen behind the scenes.
Short answer? Everyone. If you’re operating in Morocco, big, small, foreign, or local, you need to follow the country’s accounting rules.
That includes:
Even if you’re in a free zone or have some kind of special tax deal, you’re still on the hook for the core accounting obligations.
Your records must be in French or Arabic. Your numbers must be in Moroccan Dirhams (MAD). No exceptions.
And accounting here isn’t just paperwork. It’s a legal requirement and a critical part of staying legit with the tax office. Mess it up or ignore it, and things can get ugly fast.
Morocco’s accounting rules aren’t just best-practice suggestions. There’s a full legal backbone supporting them, with multiple authorities involved.
Here’s who you’ll be dealing with:
The takeaway? Authorities expect your books to be clean and complete. No duct tape. No half-done ledgers. Just real, reliable records.
If you don’t have your act together, expect penalties, delays, and a mountain of follow-up paperwork.
That’s why wecount.ma exists. We make sure your accounting foundation is solid from the jump. No scrambling. No surprises.
Think of the PCG as Morocco’s official accounting playbook. It’s not optional. If you run a company here, this is your rulebook.
It sets a consistent system so every business, regardless of industry, follows the same financial structure. That means more transparency, easier audits, and cleaner comparisons between companies.
The PCG outlines how to record, categorize, and present transactions in your financial statements. The goal? Keep things accurate and honest. So what’s on your books reflects reality, not wishful thinking.
And this stuff matters. Tax offices care. Banks care. Investors care. If you're a foreign company, this is how you land looking credible instead of clueless.
Even though the PCG echoes global accounting practices, Morocco tailored it to work with local tax rules and legal quirks.
Here are the principles that hold it all together:
And the actual structure? It’s built around a few pillars:
One more thing. Once you adopt the system, you stick with it. Same methods, every year. That consistency is what lets you track progress without fudging the comparison.
At wecount.ma, we walk you through all of it, from setting up your chart of accounts to nailing your year-end reports. So everything stays clean, compliant, and ready for whatever audit comes next.
Running a business in Morocco? You’re legally required to maintain accounting books. There’s no opt-out.
Here’s the essential list:
Depending on your sector, you might need more records. But here’s the kicker. These books must be pre-numbered, bound, and certified by a notary or the Commercial Court. Excel sheets won’t cut it.
Skip this step and you risk fines or worse. Your tax filings might get thrown out entirely.
Hold everything for 10 years. No shortcuts.
That includes:
Why a decade? Because the tax office can knock anytime in that window. And when they do, you need to show clean documentation. Fast.
Morocco allows both. But there are ground rules.
Paper?
Digital?
Digital is usually the way to go. Less mess, better backups. But if your system isn’t compliant, it won’t count.
At wecount.ma, we set up both paper and cloud-based systems, whatever works best for your setup. Our focus? Making sure you’re always audit-ready.
By the end of each fiscal year, Moroccan companies have to prepare full financial statements. These aren’t just for internal use. They’re critical for taxes, audits, and planning your next move.
Here’s what you need:
All three need to be clear, accurate, and PCG-compliant.
You’ve got three months after your financial year ends to finalize and approve your statements.
If your year ends December 31, that means March 31 is your prep deadline. Then you file the package with the tax authorities, usually alongside your corporate tax return, by April 15.
Miss the window and you could face penalties or closer inspection. Deadlines really do matter.
Certification depends on your company’s size and legal type.
At wecount.ma, we handle your full year-end process. From preparing the statements to working with licensed auditors when certification is required. We make the whole thing seamless.
Audits become mandatory if your company meets certain criteria. The goal is to make sure your financials paint an honest, independent picture.
Here’s when it’s required:
Foreign or multinational companies often do audits voluntarily to build trust and tighten internal controls.
The statutory auditor (commissaire aux comptes) isn’t your in-house accountant. They’re an independent professional with a legal obligation to stay neutral.
Their job?
They follow strict professional standards and report directly to shareholders and authorities, not management.
For SARLs, an audit is mandatory if you tick two of these three boxes:
SA companies? They always need an auditor, no matter their size.
Once you cross those lines, you’re legally required to hire a certified auditor and file audited statements every year. Skipping this can lead to legal trouble and damage your rep.
At wecount.ma, we help you figure out if you need an audit, then manage the whole process from paperwork to auditor coordination.
Drop the ball on your accounting duties and the Moroccan tax office won’t take it lightly.
Here’s what you could face:
This stuff adds up. And it can seriously derail your business.
It’s not just about fines. Messy books can bring legal trouble too.
Risks include:
Foreign companies are especially vulnerable since local rules might feel unfamiliar. But ignorance isn’t a defense. Compliance is the only real strategy.
At wecount.ma, we don’t just do your books. We help you stay in the clear—accurate, timely, and always in line with the law.
At wecount.ma, we don’t just track numbers. We make sure everything lines up with Moroccan standards and helps your business grow.
Here’s what we offer:
We use secure, cloud-based tools to keep everything accessible, accurate, and totally up to date. You focus on scaling. We handle the math.
Moroccan accounting laws can feel like a maze. We’re here to guide you through it.
Here’s how we help:
Whether your audit is mandatory or voluntary, we’ve got your back. At wecount.ma, we’re not just bean counters. We’re partners in your success in the Moroccan market.
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