Regulating the accounting professions in Algeria under Law No. 10-01

Abstract

Abstract: The economic transformation of Algeria has made it undertake many conomic reforms, including the financial accounting profession, Algeria has mad the financial accounting profession in line withe ineternational accounting standards, with the intention of continuing the reforms that were initiated, Algeria baptized in order to rstore and develop the accounting profession in Algeria by issuing law No10-01 related to organizing the profession of accountant expert, accounts protfolio, certified accountant. The need of the deffrents accounting profession in Algeria appears in light of the weakness of the internal control systems of some institutions, which does not provide the necessary oversight and support for accounting information systems, in order to clarify this and through this research paper we will study how the Algerian legislator handled and organized these various accounting profession in Algeria though law No 10-01.