Chartered Accountancy Cycle
A program of excellence organized by Groupe ISCAE, preparing candidates for the National Diploma of Chartered Accountancy (D.N.E.C.), the most prestigious qualification in the accounting profession in Morocco.
National Diploma of Chartered Accountancy (D.N.E.C.)The Chartered Accountancy Cycle
A program organized by Groupe ISCAE leading to the National Diploma of Chartered Accountancy (D.N.E.C.), awarded by the government authority in charge of Commerce and Industry.
The Chartered Accountant Diploma, a prestigious qualification established by the decree of July 16, 1990, is awarded to candidates who have met the training and internship requirements specified by the said decree. The title of Chartered Accountant is regulated by the Dahir of January 8, 1993, promulgating Law 15-89.
The Dahir of August 30, 1996, promulgating Law 17-95 on public limited companies (sociétés anonymes), specified in its Article 160 that no one may perform the duties of a statutory auditor (commissaire aux comptes) unless they are registered with the Order of Chartered Accountants (Ordre des Experts Comptables), thereby reinforcing the reputation of the qualification in Morocco.
Chartered Accountants are all members of the Order of Chartered Accountants, an organized institution governed by the law of January 8, 1993.
Once admitted, candidates undergo training organized in parallel with the completion of the 3-year professional internship, consisting of theoretical courses, tutorials, and seminars.
| Year | Educational Objective | Certificate Obtained |
|---|---|---|
| 1st Year | Consolidation and alignment of accounting, financial, and legal knowledge | Certificate of Financial Studies and Advanced AccountingCEFCA |
| 2nd Year | In-depth study of the core disciplines of chartered accountancy | Higher Certificate in Chartered Accountancy TechniquesCSTEC |
| 3rd Year | Study of auditing and accounts certification techniques | Higher Certificate in AuditingCSRC |
Progression from one year to the next: promotion to the next year is conditional upon passing the certificate of the preceding year.
Competitive Entrance Examination
Admission to the Chartered Accountancy Cycle is competitive. This examination consists of four groups of subjects and generally takes place in October of each year.
Candidates holding one of the following qualifications are eligible to sit for the entrance examination, in accordance with the decree of July 16, 1990:
- Diploma from the ISCAE Normal Cycle
- Diploma from Groupe ISCAE (Master's Degree)
- Diploma from the ISCAE Advanced Management Cycle
- Diploma from the ENCG (Master's Degree)
- Bachelor's Degree (Licence) in Economics, Management or Business Economics option
- French Advanced Diploma of Accounting Studies (DECS), along with a High School Diploma (Baccalaureate)
- Any degree recognized as equivalent by the Ministry of Higher Education
The entrance examination generally takes place in October of each year. For any information regarding registration procedures, please contact the educational department of the Chartered Accountancy Cycle.
Professional Internship & Thesis
The professional internship and the thesis defense are essential requirements for obtaining the National Diploma of Chartered Accountancy (D.N.E.C.).
Admitted candidates are required to complete, in parallel with their studies, a 3-year professional internship with a qualified Chartered Accountant practicing independently, as a partner, or as an employee.
Although the supervision of the internship is vested in the Order of Chartered Accountants, the validation of the internship - which is essential for registering for the Higher Certificate in Auditing - falls under the competence of the Jury.
The thesis aims to allow the candidate to demonstrate, through research and documentation, a personal analysis and reflection on one or more activities related to chartered accountancy. Passing the oral defense is required to obtain the D.N.E.C.
The Pedagogical Council
Mission: monitoring and implementation of the study and examination system leading to the D.N.E.C.
Responsibilities: advising on teaching curricula, examination and thesis regulations and procedures, provisions related to the professional internship, and degree equivalencies.
Composition: presided over by the Director of ISCAE, the Council includes representatives from the Ministries of Commerce, Finance, National Education, and Staff Training.
It also includes representatives from the National Accounting Council (Conseil National de la Comptabilité), the Order of Chartered Accountants (Ordre des Experts Comptables), the faculty members concerned, as well as two figures from the business community appointed by the most representative business owners' association.
The Jury
The examinations, internship validation, and thesis defense are assessed by juries composed of an equal number of faculty members and chartered accountants, appointed by the Ministry of Industry, Commerce, Investment, and the Digital Economy, on the recommendation of the Director of ISCAE and the professional body of chartered accountants.
Notices, Defenses & Documents
The validation procedure for thesis topics and defenses is fully digitized. The physical file is only requested after final validation of the thesis.
List of Graduates
Find the complete list of graduates of the National Diploma of Chartered Accountancy (D.N.E.C.) since the creation of the Chartered Accountancy Cycle in 1996.
Contact & Information
For any information regarding the Chartered Accountancy Cycle - admission, internship or thesis - please contact the educational team.
Km 9.5 Route de Nouasseur, B.P. 8114 Casablanca - Oasis
Km 9.5 Route de Nouasseur, B.P. 8114 Casablanca - Oasis
Avenue Ennakhil, Sector 10, Hay Riad - 10100 Rabat
