Civil and criminal liability of the governor of accounts
Journal Title: مجلة البشائر الاقتصادية - Year 2015, Vol 1, Issue 2
Abstract
The profession of the governor of the accounts is of great importance in view of the powers and duties that he carries out at the company level, and the Algerian legislator is keen to organize them well by promulgating law 10-01 of 29/06/2010 on the profession of accountant, accountant and accountant. However, the accountant may make mistakes in the course of his work, and thus bear either civil liability in the event of damage to the company or criminal responsibility if the mistake is criminal, in order to deter and respect the law.
Authors and Affiliations
Abbar Mohammed, Khellaf Kermach
Keywords
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