Morocco: annual compliance obligations and audit thresholds

• Annual general meeting (AGO): at least once a year and within 6 months of the end of the financial year (SA: Loi 17-95 art. 115; SARL: Loi 5-96 art. 71). • Statutory auditor (commissaire aux comptes): mandatory for SA; for SARL where annual turnover (excl. tax) exceeds MAD 50 million (Loi 5-96 art. 80). • Corporate income tax (IS) annual filing: within 3 months of year-end (by 31 March for calendar-year companies). • Commercial registry (RC) amendment: filing within 1 month of the event (Code de commerce art. 50); false filing is punishable by 1 month to 1 year imprisonment and a MAD 1,000–50,000 fine (art. 64). • Beneficial owners register (RBE): filing within 1 month of registration and within 1 month of any change (Loi 43-05 and Décret n° 2.21.708, official portal rbe.ompic.ma).