Statutory & external audit
Audits under ISA, on financial statements prepared under IFRS or Tunisian standards (NCT).
Expert-Comptable · Chartered Accountant
Akram Ayari
Oil & Gas specialist and co-founder of L27, AI solutions for service companies. The rigour of a chartered accountant, the speed of an AI-driven practice.
- Partner, CMA International
- Co-founder, L27
- Tunis, Tunisia
12+years in
Oil & Gas audit
Flagship specialty
Oil & Gas audit & advisory
Upstream accounts rest on estimates: reserves, long-term prices, decades of cash flows under a production-sharing contract. Auditing them takes sector judgement, not just a checklist.
Statutory audit of upstream operatorsExploration & production companies, under ISA.
IAS 36 impairmentValue-in-use testing and DCF models, assumptions challenged line by line.
ReservesHow reserve estimates drive depletion, impairment and disclosure.
Production-sharing economicsCost recovery, profit split and the State’s take under the PSC.
Gas pricing & PSC analysisContractual price formulas and their effect on revenue.
Services
A full practice behind the specialty
Through CMA International, the same rigour covers the whole life of a company in Tunisia.
Internal controls
Design and testing of internal controls, from finance processes to sector-specific Oil & Gas cycles.
Due diligence
Financial and tax due diligence for acquisitions and investments, with the risks quantified.
Tax advisory
Tunisian corporate and personal income tax, VAT, withholding tax, cross-border flows and non-residents.
Payroll & HR advisory
Tunisian payroll, social security, income-tax withholding and labour-law compliance.
Accounting & financial statements
Bookkeeping review, period-end closing, reporting and annual financial statements.
Company set-up & corporate
Incorporation, articles of association, corporate housekeeping and legal formalities.
Foreign investment
APII investment declarations and set-up support for foreign investors entering Tunisia.
Starting a company in Tunisia?
Legal form, articles, RNE, tax ID, CNSS and APII: handled end to end.
Company set-up
Set up your company in Tunisia
Tell me about your project. I handle the whole path, from choosing the legal form to the first registrations, and reply with the next steps.
Legal formSUARL, SARL, SA or branch: the right vehicle for your project.
Articles of associationStatuts drafted to fit your shareholders.
RNE registrationRegistration with the Registre National des Entreprises.
Tax IDMatricule fiscal and first tax registrations.
CNSSEmployer affiliation with social security.
APII declarationInvestment declaration for foreign investors.
The second edge
Audit authority + AI-driven practice
As partner and co-founder of L27, I lead the domain side of AI solutions for service companies. The accounting rules come first; the automation follows them.
Audit authority
Knowing what a deliverable must contain, and why, under the rules.
- ISA, IFRS and Tunisian standards applied with judgement
- Estimates challenged: impairment, reserves, provisions
- Tax and payroll rules known down to the detail
AI-driven practice
Agents and pipelines that turn raw documents into finished work.
- Invoices and bank statements read and classified
- Payroll and tax computations encoded rule by rule
- Audit files assembled, then reviewed by a professional
For clients: faster turnaround, without trading away rigour.
About
An auditor shaped by the energy sector
I am a Tunisian chartered accountant (Expert-Comptable), partner at CMA International and co-founder of L27.
My audit work grew out of the upstream oil and gas sector, first at EY and then at CMA International, and it still anchors my practice. My expert-accountant thesis sets out the audit procedures for exploration and production companies facing crude-price volatility.
At L27, I bring that accounting expertise into AI products for service companies.
- Expert-Comptable · 2026Diplôme National d’Expert-Comptable, ISCAE Tunis (Institut Supérieur de Comptabilité et d’Administration des Entreprises)
- Thesis · 2026Volatilité des cours pétroliers : diligences d’audit (crude-oil price volatility: audit procedures)
- Certificate · 2014Révision Comptable, Ministry of Higher Education & Scientific Research, Tunisia
- Master’s · 2011–2013Professional Master’s in Accounting (Expertise Comptable), IHEC Carthage
- Bachelor’s · 2008–2011Applied Bachelor’s in Accounting & Finance, IHEC Carthage
Career
From audit floor to partnership
Partner · CMA International, TunisNow
Audit, tax and advisory engagements, with Oil & Gas as the flagship specialty.
Partner & Co-Founder · L27Now
AI solutions for service companies.
Senior Consultant · CMA International
Internal controls, Oil & Gas.
Senior Auditor · EY
Internal controls, Oil & Gas.
Accountant · CMA International
Contact
Let’s talk about your engagement
An upstream audit, an impairment test, a tax question or a set-up in Tunisia: send a message or reach me directly.