Audit
Cour des Comptes du Maroc
Cour des Comptes
69/100
Summary
Morocco's Cour des Comptes operates under Loi n°62-99 (Code des juridictions financières), promulgated by Dahir n°1-02-124 of 13 June 2002. It functions as a full financial court, auditing state accounts and exercising legal jurisdiction over public accountants. Constitutional basis: Constitution 2011, Arts. 147-152.
Independence Scorecard
69/100
Limited
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | 10 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Loi n°62-99 formant Code des juridictions financières
- Citation
- Loi n°62-99, Dahir n°1-02-124 du 13 juin 2002
- Full text
- Agency website →
Jurisdiction scope
Supreme audit institution for Morocco; audits the general state budget, public entities, and local authorities. Exercises jurisdictional functions over public accounts. Reports to the King and Parliament.