The Profession of Certified Accountants in Algeria: Regulatory Challenges and Implications for the Quality of Accounting Services

The profession of the certified accountant plays a significant role in ensuring the reliability and transparency of financial information within modern economic systems.In Algeria, this profession operates within a complex regulatory environment shaped by national legislation, professional organizations, and evolving international accounting standards.This study aims to analyze the professional regulation governing certified accountants in Algeria and to examine its implications for the quality of accounting services.Using an analytical and critical approach, the research reviews the legal and institutional framework regulating the profession, with particular attention to the scope of professional competencies, regulatory constraints, and the role of professional oversight.The findings indicate that several structural challenges affect the effectiveness of professional regulation, including regulatory ambiguities, limited autonomy of professional bodies, insufficient continuous professional development programs, and the slow integration of digital technologies within accounting practices.These limitations restrict the capacity of certified accountants to expand their role beyond traditional bookkeeping and compliance tasks toward more strategic advisory functions that could enhance organizational financial performance.The study emphasizes the importance of strengthening the institutional autonomy of professional organizations, implementing structured systems of continuous professional development, and reinforcing professional ethics and accountability mechanisms.Furthermore, the research highlights the necessity of accelerating digital transformation in accounting practices and aligning the Algerian regulatory framework with international professional standards.Such reforms would contribute to improving the quality, credibility, and strategic value of accounting services, while reinforcing the role of certified accountants as key contributors to financial governance and economic development in Algeria.