The Chartered Accountants and External Auditors

A history of the profession



By the law n° 406 of 12 January 1945, the Principality of Monaco regulated the profession of chartered accountants, defined its brief and reserved its practice to professionals who have been properly authorised. The law n° 1.231 of 12 July 2000 provided for the creation of limited companies registered under Monaco law specialising in chartered accountancy. The Order is made up of 28 members, divided into 8 companies and 13 individual offices. The entirety of international auditing offices is represented by the intermediary of correspondents. Above and beyond the traditional activities of Chartered Accountants and External Auditors which recognise the Law and the regulations governing their profession, four members of the Order also take on the functions of Liquidator and Trustee in Bankruptcy and Auditor to the Courts. Observers of the realities underlying economic life, chartered accountants are also actors in the social life of the Principality of Monaco. Thanks to the diversity of their functions, they are regularly associated by governmental authorities with various regulatory and legislative texts and with the institutional monitoring bodies. Guided by the international vocation of Monaco, the Order of Chartered Accountants is a member of the following international bodies: The European Federation of Chartered Accountants (FEE), The International Francophone Federation of Chartered Accountants(FIDEF), The Mediterranean Arc of Auditors (AMA). Thus, his plurality allows the Chartered Accountant to be the privileged partner of businesses.

The various contractual and legal missions are described hereafter:

Chartered Accountant

  • The keeping of accounts
  • Supervision and Revision of Accounts
  • Establishment of annual accounts
  • Establishment of Tax declarations
  • The setting up and organisation of general accounts
  • The setting and organisation of a cost accounting system
  • Assistance in computerising the accountancy service
  • Visa of the Chartered Accountant
  • Limited audit
  • Contractual audit


  • External auditor


See the complete list of ACCOUNTANTS - AUDITORS


OECM - Order of Chartered Accountants of Monaco
(Ordre des Experts Comptables de la Principauté de Monaco)
9, avenue des Castelans - Entrance F - MC 98000 Monaco
Tel: +377