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The Annual Statement of Accounts can present economic situation
and the company's financial and compare its evolution over time.


Each country has developed standards that regulate the design of accounting. No leaves this element in self-regulation by companies themselves. Whether in private law or public law, the standards are issued and may change according to the requirements of harmonization of national or supranational.

The annual accounts are the most important document from accounting. The principles of establishing regular accounts arising from the application of general principles of regularity in the presentation. Derived from the principles of information quality and continuity and comparability of information.

The case of limited company

According to Article 158 of Law 17-95, as it was supplemented by Article 1 of Law No. 20-05 promulgated by Dahir No. 1-08-18 of 23 May 2008 - 17 Jumada I 1429, two copies of the summary statements accompanied by a copy of the report or the auditors must be filed with the court, within 30 days from the date of approval by the General Assembly.
Otherwise, any interested person may request the presiding judge, acting in summary proceedings to order the company, under penalty, to make such deposit.

The case of the LLC and other commercial companies

According to Article 95 of Law 5-96, corporations are required to file with the court within thirty days after their approval by the General Assembly, two copies of the summary statements accompanied by a copy of report or auditors, if applicable.