Tunisian Accountants Take a Stand Against the Bill
The Tunisian accountants are speaking out against the bill organizing the profession of tax advisors. Gathered on Thursday, May 8, 2025, the members of the General Legislation Commission held a hearing session dedicated to this controversial bill (Organic Law No. 13/2023).
From the opening of the session, the representatives of the Order of Tunisian Accountants categorically rejected the project, which they deem incompatible with the current legislative system. According to them, the text lacks scientific rigor: it is not based on an economic feasibility study, nor on a social impact analysis, and ignores international standards and practices comparisons. Moreover, they believe that this legislative initiative encroaches on their natural professional perimeter, as they are among the best trained in taxation matters.
Accountants recall that, due to their training, they are capable of ensuring both audit and tax advice, given the close correlation between accounting and taxation. In their view, creating a distinct profession would risk introducing unnecessary confusion in an already structured field.
In response to these concerns, several deputies sought to nuance the scope of the bill. They specified that Article 2 of the bill does not attribute fiscal missions exclusively to tax advisors, and that Article 3—which reserves the exercise of the profession to persons registered with a dedicated body—does not necessarily imply the exclusion of accountants from any tax-related activity.
Other parliamentarians questioned the country's ability to provide a sufficient number of accountants to meet economic demands, and highlighted the importance of aligning professional attributions with existing academic formations. The commission reaffirmed its willingness to pursue a participatory approach, aiming to bring together viewpoints while taking into account interdisciplinarity and the specificities of each profession.
