This directive, the result of in-depth collaboration between the Standardization Commission of the Order and the Moroccan Agency for Investment and Export Development (AMDIE), establishes a rigorous framework of controls to be carried out.
It guarantees that the commitments made by investors are respected, covering crucial aspects such as the total and eligible investment amount, the local integration rate, the creation of stable jobs and the Gender aspect.
In addition, the directive provides companies with model engagement letters, clearly defining the relationship between the accountant and the investor, as well as model certificates to be provided after verification.
-Adopted by the National Council of the Order on December 17, 2024, this directive was unveiled during a workshop organized by the Ministry of Investment, Convergence and Evaluation of Public Policies (MICEPP) on January 13 2025. This event brought together the members of the Technical, Preparation and Monitoring Committee, anti-Chamber of the National Investment Commission, as well as the directors of the Regional Investment Centers, confirming the importance of this initiative in the national economic ecosystem.
This mission gives accountants a reinforced role as trusted third parties, a status solidified by Law 15-89 governing the profession. This recognition confirms their central position in supporting investors and the sustainable development of the Moroccan economy.
