Morocco

Financial Statements in Morocco

Financial statements, statutory accounts, or financial reporting obligations for self-employed people and small businesses in Morocco for tax year 2026: who has to prepare formal accounts and who does not, the etats de synthese (Bilan, CPC, ESG, Tableau de financement, ETIC), how accounts go to the DGI with the return, deposit at the court registry (depot legal), and when a statutory auditor (commissaire aux comptes) is required.