Service · Financial statements & annual accounts
True and fair accounts, filed on time.
Inventory work, balance sheet, income statement (CPC), management balances (ESG), notes (ETIC) and the liasse fiscale (the annual tax return pack): we prepare your annual financial statements to the CGNC standard and e-file them with the DGI within three months of year-end — without the March panic.
Included in the annual bookkeeping subscription. As a one-off engagement — annual accounts alone on books kept elsewhere — on quotation, after reviewing the trial balance.
What's included
The year-end close, from inventory to filing.
The annual accounts are not a form to fill in: they are the controlled culmination of a year of accounting.
Inventory work
Stock, fixed assets and depreciation, receivables and payables, provisions, cut-off of income and expenses: the closing entries that make a balance sheet accurate.
Review of the accounts
Every cycle is reviewed before the accounts are closed: bank, customers, suppliers, tax, payroll. Anomalies are corrected before filing, not after a DGI reminder.
Financial statements
Balance sheet, income statement (CPC), statement of management balances (ESG), financing table and notes (ETIC) — the full set required by the CGNC for your reporting model.
Taxable income & liasse fiscale
Bridging from accounting profit to taxable income — add-backs, deductions — then preparing the complete liasse fiscale, table by table.
E-filing & IS balance
Filing the income return via SIMPL within three months of year-end, calculating the IS balance or the minimum contribution, receipts archived.
Reading the accounts with you
A meeting to understand your figures: margin, profitability, cash, points to watch. Accounts you don't understand are of no use.
For companies, we also prepare the elements for the annual general meeting approving the accounts — minutes and allocation of the result — with your legal adviser where needed.
What is the liasse fiscale in Morocco?
The liasse fiscale is the set of standardised tables that accompany the annual income return: balance sheet, income statement (CPC), detail of depreciation and provisions, the bridge from accounting profit to taxable income, and supporting schedules. It is the document through which the tax administration reads your business — and the one your banker will ask for before any loan. It is e-filed via SIMPL; paper filing is no longer the rule.
When are the annual accounts due?
The taxable-income return is filed within three months of the financial year-end: for a calendar-year business — the most common case — the deadline falls at the end of March. The IS balance is paid within the same period. Here, the close is prepared from January onwards: files are not discovered on the 25th of March.
What do the accounts say about your business?
Three essential things. What you own and owe — assets and liabilities, in other words your strength. What you actually earned — the result, after every expense, including the ones people forget when counting "in their head". And how the money moves — the gap between profit and cash, which explains why a profitable business can run short of liquidity. The annual reading of the accounts is the most useful moment of the year for deciding: invest, hire, adjust prices, or ease off.
Why are honest accounts worth more than arranged ones?
Because accounts get re-read: by the bank when you ask for a loan, by the administration in an audit, by a buyer if you sell the business. Inconsistencies show, and they cost — reassessments, refused financing, lost credibility. Our position has been constant since 1992: true and fair accounts, optimised within the law, never outside it.
Your books are kept elsewhere — can we do just the annual accounts?
Yes. We first examine the trial balance and the journals to measure the real state of the file, then price the engagement: review, closing entries, financial statements, liasse fiscale and filing. If the bookkeeping has significant gaps, we tell you before starting — not when the invoice arrives.
How it works
A close that is prepared, not endured.
The calendar works back from the deadline: every step has its place.
Pre-close (from December)
A review of the year before it ends: inventory items to prepare, stock to count, missing documents to gather. Whatever can be anticipated, is.
Inventory & review (January–February)
Closing entries, cycle-by-cycle review, closing of the accounts. You validate the judgement calls — provisions, doubtful receivables — with us.
Liasse fiscale & filing (before end of March)
Preparing the liasse fiscale, calculating the IS balance, SIMPL e-filing on time, receipts added to your file.
Debrief
A guided reading of the accounts, comparison with the previous year, and decisions for the year beginning — that's where the accounts become a tool.
Pricing
Included in the annual bookkeeping subscription.
If we keep your books, the close and the tax package are part of the subscription — no surprise invoice in March.
Bookkeeping + annual accounts
The monthly subscription covers the full year, close included.
- Inventory work & review
- Balance sheet, CPC, ESG, ETIC
- Complete liasse fiscale
- SIMPL e-filing & IS balance
- Preparation of the approval AGM
- Guided reading of the accounts
Clean books are quick to review; patchy books have to be reconstructed — the quote follows the real state of the file.
Number of accounts, stock, fixed assets, subsidiaries: the complexity of the close varies greatly from one file to another.
Several liasses fiscales to regularise: we price the whole lot at once, with an order of work that limits the penalties.
Who it's for
This service is for you if…
01
Your March deadline is a source of stress
Every year, the liasse fiscale comes down to the final days. With a close prepared from December, March becomes a normal month again.
02
Your bank is asking for accounts
A loan, an overdraft facility, leasing: the banking file starts with clean, consistent financial statements.
03
You've never filed a liasse fiscale
The first close of a young company, or financial years in arrears: we bring the file into good standing, methodically.
04
You want to understand your figures
The accounts are not just an obligation: read well, they are the best annual steering tool your business has.
Frequently asked questions
Annual accounts & liasse fiscale: your questions.
What is the filing deadline for annual accounts in Morocco?
Within three months of the financial year-end. For a calendar-year business, the taxable-income return and the payment of the IS balance therefore fall before the end of March. Filing is done via SIMPL e-filing.
What does a company risk by not filing its liasse fiscale?
Surcharges for late filing or failure to file, possible assessment by the administration on its own figures, and the practical blocking of anything that requires a tax certificate — public contracts, financing. A late file can be regularised; we do it regularly.
What is the difference between the accounts and the liasse fiscale?
The balance sheet is one of the accounting financial statements (together with the CPC, the ESG, the financing table and the ETIC). The liasse fiscale is the declaratory file submitted to the DGI, which takes up those statements and adds the tax tables — including the bridge from accounting profit to taxable income.
Does a company with no activity still have to file?
Yes. A registered company remains subject to its filing obligations even with no turnover, and the minimum contribution may still be due. If the company no longer has a purpose, it is better to dissolve it cleanly than to let it accumulate obligations.
Is the annual general meeting compulsory?
Yes: the shareholders must approve the accounts each year at a general meeting, within six months of year-end, and decide how the result is allocated. We prepare the accounts and the figures for the minutes — a formality quickly dispatched when the accounts are ready on time.
Going further
Related services.
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