{"id":19292,"date":"2023-12-20T10:19:49","date_gmt":"2023-12-20T09:19:49","guid":{"rendered":"https:\/\/tyconsulting.ma\/?p=19292"},"modified":"2023-12-20T10:38:04","modified_gmt":"2023-12-20T09:38:04","slug":"the-electronic-bookkeeping-the-new-requirements","status":"publish","type":"post","link":"https:\/\/tyconsulting.ma\/fr\/the-electronic-bookkeeping-the-new-requirements\/","title":{"rendered":"The electronic bookkeeping: The new requirements!"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"19292\" class=\"elementor elementor-19292\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c478fba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c478fba\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-641d5bd\" data-id=\"641d5bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f02d049 elementor-widget elementor-widget-heading\" data-id=\"f02d049\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-xl\">The electronic bookkeeping: The new requirements!<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f7031b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f7031b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-743446b\" data-id=\"743446b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c6c0aa elementor-widget elementor-widget-text-editor\" data-id=\"5c6c0aa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>On 14 June 2023, the National Accounting Board (Conseil National de la Comptabilit\u00e9) issued its opinion on the criteria to be complied by all bookkeeping software. We recall that the CNC issued this notice at the request of the Directorate General of Taxes (DGI).<\/p>\n<p>Firstly, the notice sets out the rules for the regular bookkeeping of accounts in accordance with the requirements of the CGNC.<br \/>These guidelines are as follows:<br \/>\u2666\u00a0 Exhaustiveness of records;<br \/>\u2666\u00a0 Irreversibility of records;<br \/>\u2666\u00a0 Audit and control procedures;<br \/>\u2666\u00a0 Guarantee and control of the fundamental balances of double-entry bookkeeping;<br \/>\u2666\u00a0 Protection of accounting data;<br \/>\u2666\u00a0 Transparency of the statements ;<br \/>\u2666\u00a0 Secure access and traceability of records;<br \/>\u2666\u00a0 Secure archiving and back-up;<br \/>\u2666\u00a0 Documentation.<\/p>\n<p>Secondly, the CNC states in its notice that any electronic accounting software system must be able to generate a file called the \u201cAccounting Records File\u201d (Fichier des \u00e9critures comptables &#8211; FEC).<br \/>This file must be generated for each accounting period, and must contain a range of information clearly listed in Notice No. 24.<br \/>Finally, failure to comply with these rules would subject any company to the risk of the rejection of its accounting records by any third party, in particular the Directorate General of Taxes, in the case of a tax inspection.<br \/>These rules therefore have a significant impact on Moroccan companies, as they redefine accounting standards and require strict rules for the security of financial information.<br \/>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0The TY Consulting team is at your disposal to provide any clarification you may require.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The electronic bookkeeping: The new requirements! On 14 June 2023, the National Accounting Board (Conseil National de la Comptabilit\u00e9) issued its opinion on the criteria to be complied by all bookkeeping software. We recall that the CNC issued this notice at the request of the Directorate General of Taxes (DGI). Firstly, the notice sets out<\/p>","protected":false},"author":1,"featured_media":19297,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[122,126],"tags":[],"class_list":["post-19292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expertise-comptable","category-finance"],"_links":{"self":[{"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts\/19292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/comments?post=19292"}],"version-history":[{"count":6,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts\/19292\/revisions"}],"predecessor-version":[{"id":19301,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts\/19292\/revisions\/19301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/media\/19297"}],"wp:attachment":[{"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/media?parent=19292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/categories?post=19292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/tags?post=19292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}