The reform of public accounting in Morocco: between legal-normative ambition and effective implementation. A comparative documentary analysis

Abstract

This article traces a decade of implementation of accrual accounting by the State in Morocco (2016-2026), within the framework of Organic Finance Law (LOF) No. 130-13, in order to take stock of the reform. More specifically, it seeks to identify the obstacles that delay both the keeping of accrual-based accounts and the certification of the State’s financial statements by the Court of Audit. The approach is qualitative: it relies on the analysis of official documents (Court of Audit reports 2022-2026, Treasury (TGR) documents, the PEFA report, etc.). The analysis is also placed in perspective with comparable experiences, notably those of France and Tunisia. The main findings reveal a significant gap between the formal adoption of the normative framework and its effective implementation: no certification opinion had been issued up to November 2025. The main obstacles lie in the justification of opening balances, the inventory of fixed assets, insufficient internal control and the limits of information systems. These obstacles are mainly due to organizational factors: a fragmented administration, with more than 300 million accounting entries, approximately 700 accountants and nearly 1,800 authorizing officers. The comparative analysis shows that France has made certification with reservations a learning tool, whereas Tunisia has explicitly postponed its timetable. The article concludes that the “certifiability” of the accounts depends less on legal compliance than on organizational capacity. It suggests replacing the single deadline with verifiable intermediate milestones, making internal control a priority, openly revising the timetable by legal means, and operationalizing organizational capacity through relevant and verifiable indicators.