Statutory Audit : Legal Compliance & Financial Assurance in tunisia
Ensure your company’s legal compliance and financial transparency in Tunisia with our statutory audit services. Since 1986, we have supported over 200 Tunisian and international companies in securing legal obligations and boosting investor confidence.
Bénéficiez d’un partenaire engagé, réactif et bienveillant à chaque étape de votre développement.
Luca Pacioli - Société d'expertise comptable Membre de l’Ordre des experts-comptables (OECT)
Ensure your company’s legal compliance and financial transparency in Tunisia with our statutory audit services. Since 1986, we have supported over 200 Tunisian and international companies in securing legal obligations and boosting investor confidence.
Bénéficiez d’un partenaire engagé, réactif et bienveillant à chaque étape de votre développement.
Luca Pacioli - Société d'expertise comptable Membre de l’Ordre des experts-comptables (OECT)
They recommand us to secure their financial statements !
They recommand us to secure their financial statements !
They recommand us to secure their financial statements !
Your statutory auditors in Tunisia
Under Tunisian law, the appointment of a statutory auditor (“Commissaire aux Comptes”) is mandatory for all joint-stock companies and, under certain conditions, for other legal forms. Our licensed CPAs support you through the appointment and execution of the statutory audit in full compliance with Article 13 of the Tunisian Commercial Companies Code.
Your statutory auditors in Tunisia
Under Tunisian law, the appointment of a statutory auditor (“Commissaire aux Comptes”) is mandatory for all joint-stock companies and, under certain conditions, for other legal forms. Our licensed CPAs support you through the appointment and execution of the statutory audit in full compliance with Article 13 of the Tunisian Commercial Companies Code.
Your statutory auditors in Tunisia
Under Tunisian law, the appointment of a statutory auditor (“Commissaire aux Comptes”) is mandatory for all joint-stock companies and, under certain conditions, for other legal forms. Our licensed CPAs support you through the appointment and execution of the statutory audit in full compliance with Article 13 of the Tunisian Commercial Companies Code.
When mandatory to appoint a statutory auditors in Tunisia ?
– All joint-stock companies;
– Other companies (LLC, SUARL, partnerships) when exceeding 2 of 3 thresholds (assets TND 100,000, revenues TND 300,000, 10 employees) for two consecutive years;
– Upon request by shareholders (Articles 123 & 124).
When mandatory to appoint a statutory auditors in Tunisia ?
– All joint-stock companies;
– Other companies (LLC, SUARL, partnerships) when exceeding 2 of 3 thresholds (assets TND 100,000, revenues TND 300,000, 10 employees) for two consecutive years;
– Upon request by shareholders (Articles 123 & 124).
When mandatory to appoint a statutory auditors in Tunisia ?
– All joint-stock companies;
– Other companies (LLC, SUARL, partnerships) when exceeding 2 of 3 thresholds (assets TND 100,000, revenues TND 300,000, 10 employees) for two consecutive years;
– Upon request by shareholders (Articles 123 & 124).
Une expertise comptable internationale
Certify the fairness and accuracy of financial statements;
Annual financial audit: Full verification of financial statements in accordance with Tunisian law.
Consolidated accounts certification: Analysis and validation for corporate groups.
Article 13 compliance support: Assistance to meet Tunisian legal requirements.
Contractual & transactional audit: Financial assessment for mergers, acquisitions, and financing operations.
Une expertise comptable internationale
Certify the fairness and accuracy of financial statements;
Annual financial audit: Full verification of financial statements in accordance with Tunisian law.
Consolidated accounts certification: Analysis and validation for corporate groups.
Article 13 compliance support: Assistance to meet Tunisian legal requirements.
Contractual & transactional audit: Financial assessment for mergers, acquisitions, and financing operations.
Une expertise comptable internationale
Certify the fairness and accuracy of financial statements;
Annual financial audit: Full verification of financial statements in accordance with Tunisian law.
Consolidated accounts certification: Analysis and validation for corporate groups.
Article 13 compliance support: Assistance to meet Tunisian legal requirements.
Contractual & transactional audit: Financial assessment for mergers, acquisitions, and financing operations.
Luca Pacioli, your audit firm in tunisia
Registered with the Order of Chartered Accountants of Tunisia.
Experienced Legal Professionals: Skilled team with extensive experience in contractual and legal matters.
Tailored Approach: Customized solutions to meet individual business demands and industry regulations.
Comprehensive Analysis: Thorough examination of all contract and legal document aspects.
Actionable Recommendations: Providing practical solutions, tactics for problem resolution, advice on control weaknesses, and confirmation of complex transaction accounting treatments.
Solid experience in spare parts trading, manufacturing industries, holdings, building materials factories, robotics and aviation companies, renewable energies..
Luca Pacioli, your audit firm in tunisia
Registered with the Order of Chartered Accountants of Tunisia.
Experienced Legal Professionals: Skilled team with extensive experience in contractual and legal matters.
Tailored Approach: Customized solutions to meet individual business demands and industry regulations.
Comprehensive Analysis: Thorough examination of all contract and legal document aspects.
Actionable Recommendations: Providing practical solutions, tactics for problem resolution, advice on control weaknesses, and confirmation of complex transaction accounting treatments.
Solid experience in spare parts trading, manufacturing industries, holdings, building materials factories, robotics and aviation companies, renewable energies..
Luca Pacioli, your audit firm in tunisia
Experienced Legal Professionals: Skilled team with extensive experience in contractual and legal matters.
Tailored Approach: Customized solutions to meet individual business demands and industry regulations.
Comprehensive Analysis: Thorough examination of all contract and legal document aspects.
Solid experience in spare parts trading, manufacturing industries, holdings, building materials factories, robotics and aviation companies, renewable energies..
Let’s talk with our Audit firm's office in tunisia !
Let’s talk with our Audit firm's office in tunisia !
Our chartered accountants and their teams provide you with all the day-to-day support you need to set up, grow and manage your business. A dedicated and experienced accounting team works hand in hand with you on a daily basis to offer tailored support and to meet your goals — today and tomorrow.
With our accounting and audit firm in Sfax – Beb Jebli Nassria and in Tunis Centre urbain Nord, you benefit from the services of a local, independent practice attuned to your concerns, while also enjoying the strength and experience of a large, structured group capable of meeting all your expectations.
Ultimate Guide to Investing in Tunisia
Opportunities, Legal Framework, Offshore Regime, and Tax Optimization
Latest Blogs
© LucaPacioli - 2025 - All rights reserved
Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.
© LucaPacioli - 2025 - All rights reserved
Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.
Statutory Audit Services in Tunisia – Compliance & Financial Assurance
Request your statutory audit today
Get in touch
Request your statutory audit today
Get in touch
Our services
Certify the fairness and accuracy of financial statements;
Annual financial audit: Full verification of financial statements in accordance with Tunisian law.
Consolidated accounts certification: Analysis and validation for corporate groups.
Article 13 compliance support: Assistance to meet Tunisian legal requirements.
Contractual & transactional audit: Financial assessment for mergers, acquisitions, and financing operations.
Send Us a Message
Fill out the form below and one of our experts will get back to you within 24 hours.
Download our free guide: Statutory Audit Tunisia
Get in touch
Download our free guide: Statutory Audit Tunisia
Get in touch
Frequently Asked Questions
When mandatory to appoint a statutory auditor in Tunisia?
Companies that are required to appoint an external auditor and conduct a legal audit of their accounting are Commercial companies (SA, SARL) when they exceed two of the three following thresholds at the end of an accounting period according to Article 13 (new) of the commercial companies code:
Balance sheet total: 100,000,000.
Total duty-free products 300,000,000.
Average number of employees 10.
Other types of companies, the limits, and the method of calculating the average number of employees, provided for in paragraphs 2 and 3 of this article, shall be fixed by decree.
Balance sheet total 1,500,000,000
Total duty-free products 2,000,000,000
Average number of employees 30
Am I required to submit to a contractual audit?
In contrast to a legal audit, a contractual audit is a one-time mission with terms agreed upon between the company and the auditor in an engagement letter. This intervention tries to provide feedback on the company's financial statements during specific occasions, such as an evaluation of the company to introduce new capital investors.
Why is a contractual and legal audit important to my company?
A contractual and legal audit assists in identifying potential risks, ensuring compliance with laws and regulations, and optimizing your legal framework to protect your company from legal hazards.
How long does an audit normally take?
The length of the audit depends on the size and complexity of your company, as well as the number of contracts and legal documents that must be checked. During the initial session, we will offer you an expected timeline.
Can shareholders request the appointment of a statutory auditor?
Yes. In LLCs, one or more shareholders holding at least 10 % may request it; at 20 % it becomes mandatory.
What is the main role of the statutory auditor?
To verify and certify the fairness and accuracy of the company’s financial statements and report to the shareholders’ meeting.
Are you registered with the Order of Chartered Accountants of Tunisia?
Yes, Luca Pacioli is registered and authorized to carry out statutory audit missions.
Avoid legal risks. Contact our experts.
Get in touch
Avoid legal risks. Contact our experts.
Get in touch
Our locations
Our References
They Trust us. 🫂
Located in the heart of the city.
Ultimate Guide to Investing in Tunisia
Opportunities, Legal Framework, Offshore Regime, and Tax Optimization
Ultimate Guide to Investing in Tunisia
Opportunities, Legal Framework, Offshore Regime, and Tax Optimization
Latest Blogs
© LucaPacioli - 2025 - All rights reserved
Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.
© LucaPacioli - 2025 - All rights reserved
Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.
© LucaPacioli - 2025 - All rights reserved
Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.
Statutory Audit Services in Tunisia – Compliance & Financial Assurance
Request your statutory audit today
Get in touch
Our services
Certify the fairness and accuracy of financial statements;
Annual financial audit: Full verification of financial statements in accordance with Tunisian law.
Consolidated accounts certification: Analysis and validation for corporate groups.
Article 13 compliance support: Assistance to meet Tunisian legal requirements.
Contractual & transactional audit: Financial assessment for mergers, acquisitions, and financing operations.
Send Us a Message
Fill out the form below and one of our experts will get back to you within 24 hours.
Download our free guide: Statutory Audit Tunisia
Get in touch
Frequently Asked Questions
When mandatory to appoint a statutory auditor in Tunisia?
Companies that are required to appoint an external auditor and conduct a legal audit of their accounting are Commercial companies (SA, SARL) when they exceed two of the three following thresholds at the end of an accounting period according to Article 13 (new) of the commercial companies code:
Balance sheet total: 100,000,000.
Total duty-free products 300,000,000.
Average number of employees 10.
Other types of companies, the limits, and the method of calculating the average number of employees, provided for in paragraphs 2 and 3 of this article, shall be fixed by decree.
Balance sheet total 1,500,000,000
Total duty-free products 2,000,000,000
Average number of employees 30
Am I required to submit to a contractual audit?
In contrast to a legal audit, a contractual audit is a one-time mission with terms agreed upon between the company and the auditor in an engagement letter. This intervention tries to provide feedback on the company's financial statements during specific occasions, such as an evaluation of the company to introduce new capital investors.
Why is a contractual and legal audit important to my company?
A contractual and legal audit assists in identifying potential risks, ensuring compliance with laws and regulations, and optimizing your legal framework to protect your company from legal hazards.
How long does an audit normally take?
The length of the audit depends on the size and complexity of your company, as well as the number of contracts and legal documents that must be checked. During the initial session, we will offer you an expected timeline.
Can shareholders request the appointment of a statutory auditor?
Yes. In LLCs, one or more shareholders holding at least 10 % may request it; at 20 % it becomes mandatory.
What is the main role of the statutory auditor?
To verify and certify the fairness and accuracy of the company’s financial statements and report to the shareholders’ meeting.
Are you registered with the Order of Chartered Accountants of Tunisia?
Yes, Luca Pacioli is registered and authorized to carry out statutory audit missions.
Avoid legal risks. Contact our experts.
Get in touch
Our locations
Our References
They Trust us. 🫂
Located in the heart of the financial district.
Located in the heart of the city.
Ultimate Guide to Investing in Tunisia
Opportunities, Legal Framework, Offshore Regime, and Tax Optimization
Latest Blogs
© LucaPacioli - 2025 - All rights reserved
Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.
© LucaPacioli - 2025 - All rights reserved
Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.