Accounting

• Bookkeeping: chronological recording of your documents (purchases, sales, bank statements, cash) under the CGNC and the Moroccan Chart of Accounts.
• Bank and cash journals with a monthly balance, and follow-up of your bank deposits.
• Matching and reconciliation: invoices matched to their payments, bank reconciled to the statement, customer and supplier balances checked.
• Period-end entries: depreciation, loan and leasing instalments, VAT, adjustments.
• Statutory registers initialled by the commercial court: journal, general ledger, inventory book, minutes register.
• Annual financial statements prepared and filed: balance sheet, CPC, ESG, cash flow statement, ETIC, and the tax return package.
• Interim accounts, dashboards and forecasts to steer your business during the year.
• Full outsourcing of your accounting, or supervision of your in-house accountant.
• Electronic accounting: since the 2026 Finance Law, accounts must be kept in electronic form. We help you get ready.

Tax: returns and advice

• Corporate income tax (IS), instalments and annual tax return.
• Personal income tax (IR): salaries, business income, rental income, capital gains.
• VAT, withholding taxes (RAS) and business tax (TP), registration duties and local taxes.
• Online filing and payment on SIMPL, within the legal deadlines, with receipts archived in your file.
• Lawful tax optimisation and choice of the regime best suited to your business.
• Preventive tax review to identify risks before the tax authority does.
• Analysis of each Finance Law and its impact on your business.

Support during a tax audit

A tax audit follows set stages. We support you at each one.

1. Audit noticePreparing the file and supporting documents.
2. Reassessment noticeAnalysis of the adjustments and a reasoned reply within the deadline.
3. CLTAppeal before the Local Taxation Commission.
4. CNRFAppeal before the National Tax Appeals Commission.

Support during a tax audit is provided under a specific written mandate.

Specific situations

• Non-residents and Moroccans living abroad: applicable taxation and double tax treaties.
• Transactions: disposals, restructurings, dividend distributions.

Your file, step by step

Every file follows the same internal procedure, from the first supporting document to the approved trial balance.

1. CollectionReminders by email, phone or WhatsApp, tracked in our CRM.
2. ReceiptPaper documents, email, WhatsApp or upload to our online space.
3. Filing and archivingBy counterparty, date and type, in paper and digital archives.
4. PreparationMissing documents and duplicates identified, chronological order.
5. EntryPurchase, sales, bank, cash, payroll and financing journals.
6. MatchingEach invoice matched to its payment.
7. ReviewBalanced trial balance, bank agreed to the statement, realistic cash, balances analysed.
8. ApprovalFull checklist and no anomaly before closing.

• General ledger available at any time.
• Trial balance up to date.
• A clean file, traceable document by document.
• A reliable basis for preparing your financial statements.

What we need from you

Complete documents sent on time are what make accurate returns, filed by the deadline, possible.

• An up-to-date cash book: daily receipts and payments, including bank deposits, with a monthly total.
• At month end, the cash balance and a list of cash transactions.
• Your bank statements, complete and within the agreed timeframe.
• Your supporting documents, organised and legible: invoices, contracts, payment slips, transfer confirmations, on paper or in digital form.

Payroll and social security returns

• Payslips issued every month, with monthly follow-up of your payroll charges.
• CNSS, AMO, mutual insurance and pension returns, filed online on Damancom.
• Income tax on salaries: monthly returns of the tax withheld at source.
• Annual salaries and wages return (État 9421).

HR administration, on request

• Staff records: registering new employees and tracking movements.
• Hires and departures: advice on the right type of contract, registration formalities.
• Dismissal procedures: support at each step of the procedure.
• Final settlements calculated and prepared.

Your payroll calendar

• Every month: payslips and follow-up of payroll charges.
• Before the 10th: salary return and payment of CNSS and AMO contributions on Damancom.
• Before month end: payment of income tax withheld on the previous month's salaries.
• Every year, in February: annual salaries and wages return (État 9421).

What we need from you

• Every month, the variable items: overtime, absences, leave, bonuses, advances.
• When you hire, the contract, ID document, CNSS number and bank details of the employee.
• When someone leaves, the leaving date and reason.

Setting up your company

• Choice of legal form: SARL, SARL AU (single-member), SA, SNC or auto-entrepreneur status.
• Formation steps: name certificate, articles of association, trade register (RC), tax ID (IF), ICE, CNSS registration.
• Online filing registration: SIMPL with the DGI, Damancom with the CNSS.
• Statutory registers initialled by the commercial court.

Corporate housekeeping

• Annual corporate secretarial work: general meetings, approval of accounts, filing with the court registry.
• Changes to the articles: capital increase, transfer of registered office, change of manager.
• Ordinary general meeting: minutes prepared and filed every year, together with the financial statements.
• Drafting of deeds and support at general meetings, on quotation.

What we do

• Management advice and regular support for the business owner.
• Business plans and bank financing applications.
• Business valuation for a sale, a new partner or a succession.
• Contractual audits at the request of shareholders or partners.
• Management tools: annual budget, monthly or quarterly dashboards, variance analysis, profitability modelling.
• One-off studies on tax, social security, accounting or organisational matters.
• HR administration: types of contract, hires and departures, dismissal procedures, final settlements.