Morocco
- National Professional Organisation: Ordre des Experts Comptables du Royaume du Maroc (Morocco Certified Public Accountants Association)
- World Bank ROSC Accounting and Auditing Report
Financial Reporting Framework in Morocco
Banks required to use IFRSs
The Central Bank of Morocco (Bank Al Maghrib) requires that all banks and similar financial institutions must use IFRS for the accounting periods starting 1 January 2008.
The Moroccan Stock Exchange Law requires all companies listed on the Casablanca Stock Exchange other than banks and similar financial institutions to choose between IFRSs and Moroccan GAAP.