Expertise

A full practice, one specialisation

Through CMA International, the same rigour covers the whole life of a company in Tunisia.

Specialisation · 12+ years

Oil & Gas

Expert-accountant thesis: Volatilité des cours pétroliers : diligences d’audit

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. Twelve years of it, first at EY, then at CMA International.

Statutory audit of upstream operators
Exploration & production companies, under ISA.
IAS 36 impairment
Value-in-use testing and DCF models, assumptions challenged line by line.
Reserves
How reserve estimates drive depletion, impairment and disclosure.
Production-sharing economics
Cost recovery, profit split and the State’s take under the PSC.
Gas pricing & PSC analysis
Contractual price formulas and their effect on revenue.

Client names are never disclosed.

  1. 01

    Statutory & external audit

    Audits under ISA, on financial statements prepared under IFRS or Tunisian standards (NCT). Group reporting packages for foreign parents.

  2. 02

    Due diligence

    Financial and tax due diligence for acquisitions and investments in Tunisia, with the risks quantified and the price mechanics explained.

  3. 03

    Tax advisory

    Corporate and personal income tax, VAT, withholding tax, cross-border flows, double-tax treaties and the regime of non-residents.

  4. 04

    Payroll & HR advisory

    Tunisian payroll, social security (CNSS), income-tax withholding and labour-law compliance, for local and foreign-owned employers.

  5. 05

    Accounting & financial statements

    Bookkeeping review, period-end closing, management reporting and annual financial statements under NCT or IFRS.

  6. 06

    Company set-up in Tunisia

    Legal form, statuts, RNE registration, tax ID, CNSS affiliation and APII declaration for foreign investors — end to end.

  7. 07

    Internal controls

    Design and testing of internal controls, from finance processes to sector-specific cycles.

  8. 08

    AI-driven practice (L27)

    Co-founder of L27: AI solutions that read, classify and compute for service companies, with the accounting rules encoded first.

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