Republic of Tunisiaالجمهورية التونسيةWG demo · Unofficial demonstration translations
Court of Accountsمحكمة المحاسباتFinancial jurisdiction · Supreme audit institution

Court of Accounts project to support and develop its oversight duties

10 December 2025

As part of implementing the Court of Accounts project to support and develop its oversight duties in the adjudication of public accountants’ accounts, an integrated initiative was launched today, 15 January 2025, to train internal trainers in the adjudication of accounts.

In this context, Ms Fadhila Gargouri, Deputy to the First President of the Court of Accounts, held a meeting at the Court’s headquarters with representatives of the central and regional chambers and the Public Prosecution Office who had been selected to receive training in public accounting. Ms Narjis Salmi, State Prosecutor General, and Ms Amal Loumi Bouab, Secretary General, also attended the meeting.

At the meeting, the members of the steering committee, Mr Mourad Ben Gsuma, Mr Lotfi Thaïri and Mr Lotfi Warda, presented the project’s objectives. It will adopt a blended training approach, both in person and remotely, as well as training at the National School of Finance.

The judges welcomed the initiative and the efforts of those responsible for it. They offered a number of suggestions on ways to develop the initiative further and extend its benefits. The steering committee members undertook to take these recommendations into account.

The programme aims to explain the basic concepts of public accounting, introduce public-sector accounting standards, and present the components of the methodology for examining public accountants’ accounts under the relevant legal and procedural framework and regulatory texts, together with the importance of each component. It also covers the considerations to be observed when carrying out examination procedures and applying them to practical cases, preparations for the transition from cash-based to accrual-based accounting, and preparations for certifying the State’s financial statements, which will contribute to greater transparency in public finances.

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