On Thursday, October 22, 2,038 chartered accountants will vote to elect members of the National Council of the Professional Organization of Chartered Accountants (OPCA). Forty-five candidates are contesting the election, following the withdrawal of one of the 46 initially received and approved candidacies.
The election comes after the previous National Council’s term expired without a vote being held to renew its membership within the required timeframe. To ensure continuity and prepare for new elections, the Ministry of Economy and Finance appointed a commission to manage the council under Article 44 of Law No. 127-12, which regulates the profession, as amended by Law No. 53-19.
The decision to appoint the commission was published in Official Bulletin No. 7572 on July 2, 2026. The commission officially began its work on July 29, upon signing its operating charter, with a 90-day deadline to complete its mission.
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Rebuilding the electoral roll
The primary challenge was to establish a reliable electoral roll. This involved consolidating data held by the nine regional councils, verifying registrations, and clarifying membership fee records—all necessary steps before a nationwide professional election could be organized.
The commission collaborated with the regional councils to prepare provisional voter lists, review complaints, and finalize the rolls. A notice published on September 4 outlined the procedures for paying membership fees, specifying that payments had to be made to the relevant regional councils rather than directly to the National Council.
On September 21, the final lists were approved, comprising 2,038 voters distributed across the nine regions. This provided a consolidated electoral base before candidacies opened and the election date was set.
The commission also prioritized consultation with the presidents of the regional councils. Its decisions were adopted unanimously, while notices covering the various stages of the process were published on the Ministry of Economy and Finance’s website.
Voting on October 22 will take place via a secret ballot where voters select individual candidates. Polling stations will be open from 08:30 to 16:30, followed by the counting of ballots. A guide has been made available to explain the practical arrangements for voters.
Casablanca-Settat and Rabat-Salé-Kénitra account for nearly half of the candidates and approximately 40% of eligible voters. Notably, only one woman is among the 45 candidates, highlighting women’s representation in the profession’s governing bodies as a key issue in this renewal.
The preparations have not been without disputes. Le360 has learned that disagreements have emerged over the interpretation of the legal provisions governing the process.
At the heart of the dispute is the use of Article 44 of Law No. 127-12, which provides a specific mechanism for managing the National Council and organizing the election of its new members, distinct from the rules governing the body’s ordinary renewal.
