Chartered accountant in Marrakech: how to choose it?
LEC.ma reveals 5 tips for choosing your chartered accountant
Companies have the option of keeping their accounts themselves or entrusting them to a professional. In this case, they mustchoose an accountant. This process can sometimes be complicated because it is important to contact the right professional. L-Expert-comptable.ma reveals 5 tips for choosing your accountant:
Check that the professional is a chartered accountant
To perform his mission legally, the professional must:
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Being titulardiplomaaccounting expertise
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Be registeredon the order boardaccountants
If he does not respect these conditions, he illegally exercises the profession of chartered accountant and exposes himself to heavy penalties.
To check these elements, you can consult the directory on the website of the order of chartered accountants www.oec.ma. Simply enter the name of the professional requested (natural person or legal person). If the latter appears in the search results, it means that he is legally exercising his activity. Otherwise, it is an illegal exercise.
Make sure of his knowledge and his availability in the topics that concern you
The job of the chartered accountant is to record your operations chronologically, to establish the company's annual accounts, to make tax declarations and accounting reviews. Beyond these services, make sureof his knowledge and his availabilityin the topics that concern you.
If you're hiring, make sure they'll handle payroll. If you are looking for help in the business creation phase, the expert will be able to guide you in registration formalities, the appropriate credit agencies. It can also provide management dashboards adapted to your structure, support you in the event of difficulties, transfer, succession or change of status.
Beyond an accounting service provider, he can become a real tax and financial advisor… Provided he has enough time and the required skills.
The geographical proximity of your accountant
Despite new technologies, in the event of an emergency or a specific need, it is often important to be able to meet your accountant face to face. If only for the quality of the exchange. It would then be a shame to lose precious time in transport.
Privilegea practice near you.
The software used by the accountant
Many firms work in a mannerdematerializedthanks totrading platformsaccessible to the entrepreneur.
This method is very convenient. It would be a shame if your expert was still working “the old way” while this type of tool is spreading. Take note of the software used and also make sure that it is compatible with your computer equipment.
Analyze the breakdown of the chartered accountant's fees
An accountant is paid by way of fees. The price he offers you must:
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Be consistent with the work you entrust to him
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Take into account its skills, its reputation, its specialization and its location
Some accountants charge their feespast tenseand othersaccording packages.
You should also studythe terms and conditions for the revaluation of fees(frequency, reference index, calculation methods, etc.).
LEC.ma reveals the amounts to be withheld for earned income
The amounts relating to settlements in respect of earned income are as follows:
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For salary income:the amount to be withheld must be net of tax deductions, pension and social security contributions as well as any other deduction payable by the employee;
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For retirement pensions:the amount to be used is made up of pensions net of tax received in Morocco;
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For income received from activities carried out on a personal basis or from liberal professions:the calculation base consists of the taxable income retained by the tax authorities for the financial year preceding the year of transfer less the corresponding taxes and duties;
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For the balance of any account and severance pay:the amount to be retained is that appearing on the documents referred to in article 148 of this Instruction.
These amounts must be net of tax and all expenses incurred by the persons designated in Article 145 of this Instruction for their stay in Morocco.
LEC.ma shares with you the terms of payment for earned income?
Payments in respect of employment income as defined by article 145 of this Instruction, may be made by the bank with which said income is domiciled in accordance with the provisions of article 7 of this Instruction.
Provisional accounts in dirhams
Banks are authorized to open on their books, on a provisional basis, accounts in dirhams, in the namenewly recruited foreign employeesby Moroccan employers and who do not yet have registration cards.
These accounts can be credited with the salaries mentioned above and debited, at the request of the interested parties, transfers in respect of their savings on income and all expenses in Morocco and this, for a transitional period of 6 months.
At the end of this period, the foreign employees concerned must present to the bank a copy of the registration certificate duly established by the competent services and have ordinary accounts in dirhams in accordance with their resident status, which will be credited with the balance of the accounts. provisional to close.
Frequency of payments
Payments in respect of earned income as defined by article 145 of this Instruction must be made according to the following periodicity:
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For wage income and retirement pensions: payments can be made monthly and in arrears. When these payments are not made according to the above-mentioned periodicities, the interested parties can proceed to the payment of the arrears of their rights in respect of their income relating to the last 12 monthly payments already due;
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For income received from activities carried out on a professional basis or from liberal professions as retained by the tax authorities:payment can be made at the end of each past year, either globally or in installments.
Whether you are a business manager, a liberal professional or an association manager, alone or at the head of a team, whatever your field of activity,LEC.mais on hand to identify and respond to your needs.
From the creation to the transmission of your company, we are your partner in all situations, whether it concerns daily management, moments of difficulty or the most ambitious projects.
Who are we?
LEC.maa company of Chartered Accountants and Statutory Auditors registered on the Roll of the Order of Chartered Accountants in Morocco.
Our services
SOCIAL
An expert accompanies you on the administration of your payroll & social declarations and advises you in your personnel management procedures.
LEGAL
Our role is to explain your rights and obligations to you, and to advise you in your decisions and actions.
Need more info ? Contact us
If you need assistance, do not hesitate to contact us.