It all depends on the form of your company and its turnover.
For a general partnership (SNC): appointing a statutory auditor is in principle optional and is done by a majority of the partners (art. 12). But it becomes mandatory when the turnover at the close of the financial year exceeds fifty million dirhams excluding tax (art. 12). Even below this threshold, a partner may request such an appointment from the president of the court ruling in summary proceedings (art. 12).
The rules on appointment, incompatibilities, powers, obligations, liability, removal, and remuneration of auditors are those of Law 17-95 on public limited companies, adapted to the SNC (art. 13).
For a partnership limited by shares, it is the ordinary general meeting of shareholders that appoints one or more statutory auditors, with the rules of article 13 applying (art. 34).
Good to know: for the SNC, the absence or presence of an auditor affects the information provided to the partners, since their report is, where applicable, sent fifteen days before the meeting to approve the accounts (art. 10).
Autres questions posées par les lecteurs
Sous-questions regroupées par notre recherche — chacune renvoie vers sa réponse complète de niveau B/C.
+−How to Remove an LLC Manager in Morocco?
LLC managers need three-quarters partner vote to remove. Removal without just cause risks damages claims. Courts can also remove for legitimate cause.
+−What's the minimum capital for an LLC in Morocco?
Morocco's LLC has no minimum capital requirement. Partners freely set capital in articles of association, with flexible payment terms for cash contributions.
+−How to Transfer LLC Shares in Morocco?
LLC share transfers in Morocco require majority partner consent (3/4 of shares). Partners have 30 days to match your offer or the transfer proceeds.
Ceci est une information juridique générale, et non un conseil juridique. Pour un conseil adapté à votre situation, consultez un avocat inscrit au barreau au Maroc.