Free tool · Official thresholds verified
Enter your company's legal form and three figures from its last financial year: the tool applies the thresholds of the Commercial Companies Code and Decree No. 2006-1546, and tells you whether an auditor is mandatory, who may be appointed and whether two auditors are required. Below, a guide to choosing your audit firm.
| Rule | Balance sheet total | Revenue excl. taxes | Average headcount | Condition |
|---|---|---|---|---|
| Statutory auditor mandatory (SARL, SUARL, SNC, SCS) | TND 100,000 | TND 300,000 | 10 | 2 of 3 limits, first year excepted |
| Auditor must be an OECT chartered accountant | TND 1,500,000 | TND 2,000,000 | 30 | 2 of 3 limits |
| At least two OECT auditors | Consolidated balance sheet > TND 100m | Bank borrowings + outstanding bonds > TND 25m | Or credit institution making a public offering, or multi-line insurer |
Public limited company (SA): statutory auditor always mandatory.
Sources: Commercial Companies Code, art. 13, 13 bis, 13 ter and 124; Law No. 2005-96 of 18 October 2005; Decree No. 2006-1546 of 6 June 2006.
Your company meets at least two of the three limits of TND 1,500,000 balance sheet, TND 2,000,000 revenue and 30 employees: the auditor must be chosen among chartered accountants registered with the Tunisian Order of Chartered Accountants (OECT).
Below the limits of TND 1,500,000 balance sheet, TND 2,000,000 revenue and 30 employees, the auditor may be a chartered accountant registered with the OECT or an accounting specialist registered with the Compagnie des comptables de Tunisie.
The auditor is appointed for three financial years, renewable. For companies required to appoint an OECT chartered accountant, renewals are limited to three successive terms for an individual, and five for an accounting firm with at least three chartered accountants, with a change of signing partner and team after three terms. The obligation ends when the company no longer meets two of the three limits during the last two financial years of the term.
Companies other than joint-stock companies are exempt from appointing an auditor for their first financial year. Run the test again on the next year's figures. Even without an obligation, shareholders of a SARL holding at least one fifth of the capital can ask the court to appoint a statutory auditor.
Indicative tool based on article 13 of the Commercial Companies Code (Law No. 2005-96) and Decree No. 2006-1546 of 6 June 2006, thresholds in force in September 2026. The text does not specify how many financial years to consider when the obligation first arises: have the starting point of your situation confirmed.
There is no official ranking of audit firms in Tunisia. The right statutory auditor is the one qualified for your size, genuinely independent and able to understand your business. These eight criteria can be checked before the appointment.
Above two of the three limits (TND 1.5m balance sheet, TND 2m revenue, 30 employees), only a chartered accountant registered with the OECT may be appointed. Below them, a member of the Compagnie des comptables de Tunisie may also be appointed. Check the registration on the relevant professional roll.
The statutory auditor certifies the accounts: they do not keep them and do not perform incompatible engagements for the audited company. Ask for written confirmation that nothing compromises their independence, towards the company or its management.
Inventory and margins in distribution, production costs in industry, revenue recognition in services and technology, financing agreements for donor-funded projects: an auditor who knows your cycles asks the right questions and avoids late adjustments.
For a subsidiary, the auditor must follow the group auditor's instructions, report within the group's deadlines, often in English, and handle adjustments to group standards. Membership of an international network makes these exchanges easier.
Planning, risk assessment, internal control, sampling, partner review: ask how the engagement is organised and which quality controls apply to your file.
Accounts must be approved within the legal deadlines. Agree on fieldwork dates, draft report and presentation to shareholders at the time of appointment.
Beyond the opinion, a good audit leaves a useful trail: internal control weaknesses, tax and social risks, improvements to the closing process. That document often makes the engagement valuable to management.
The partner who signs the report must know the file and be reachable. For companies required to appoint an OECT chartered accountant, rotation rules also require a change of signing partner after three terms within an accounting firm.
Yes, except for its first financial year or if it does not meet two of the following three limits: TND 100,000 balance sheet total, TND 300,000 revenue excluding taxes, 10 employees on average (article 13 of the Commercial Companies Code and Decree No. 2006-1546). The same rules apply to a SUARL.
When the company meets at least two of the three limits of TND 1,500,000 balance sheet total, TND 2,000,000 revenue excluding taxes and 30 employees. Below them, the company may appoint an OECT chartered accountant or a member of the Compagnie des comptables de Tunisie.
For credit institutions making a public offering and multi-line insurance companies, for companies preparing consolidated accounts with a consolidated balance sheet above TND 100 million, and for companies whose borrowings from credit institutions and outstanding bonds exceed TND 25 million. Both auditors are registered with the OECT.
Three financial years, renewable. For companies required to appoint an OECT chartered accountant, successive terms are limited to three for an individual and five for an accounting firm with at least three chartered accountants, with a change of signing partner after three terms.
No. The limits set by Decree No. 2006-1546, implementing Law No. 2005-96, have not been revised since. Beware of sites presenting TND 1.5m, 2m and 30 employees as the thresholds of the obligation: those are the thresholds above which the auditor must be an OECT chartered accountant.
MGI BFC is registered with the Tunisian Order of Chartered Accountants and a member of MGI Worldwide. Statutory audit, contractual audit, donor-funded project audit, group audit instructions. Confidential first discussion. Request a proposal