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Comptabilitat a Egipte

Accounting Rules

Tax Year
Fiscal year runs from 1 July to 30 June
Accounting Standards
The accounting obligations are guided by the Companies Act no. 159 of 1981 and Financial Market and Money Market Act no. 95 of 1992. The new Egyptian accounting standards correspond to a large extent with the international standards. A Special standard exists for small and medium -sized enterprises to facilitate the preparation of financial statements
Accounting Regulation Bodies
Accounting Reports
According to the law, all companies must present to the shareholders during their annual meeting an audit report, a balance sheet, an income statement and cash flow statement.
Publication Requirements
After its initial public offering, the company must present a detailed report of its business every three months, including its progress and results.
Each year, a progress report and a report of the accounts (before certification) must be sent to the Capital Market Authority one month after the fiscal year ends at the latest.
The certified accounts cited on the Official Schedule 1 must be published in two reference journals, of which, at least one must be in the Arabic language.
Professional Accountancy Bodies
Egyptian Society of Accountants and Auditors (ESAA) , on IFAC website.
Certification and Auditing
Egyptian Society of Accountants & Auditors (ESAA), Egyptian Financial Supervisory Authority (EFSA)
Accounting News

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Actualitzacions: July 2024

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