Asset disclosure
Elected representatives of local councils and professional chambers.
Civil or public officials.
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Certain elected representatives of local councils and professional chambers, notably:
- The president of the regional council;
- The president of the prefectural or provincial council;
- The president of the Municipal Council;
- The president of groupings of urban and rural Council;
- The president of groupings of territorial collectivities;
- The president of an arrondissement council;
- The president of a Professional Chamber;
- Members of the bureau of the aforementioned councils or chambers;
- The president of a grouping of Prefectural and Provincial Councils;
- The president of a groupings of Territorial collectivities;
- Members of the bureau of the said councils or chambers.
The mandatory declaration of assets must be completed using the official form annexed to Decree No. 2-09-207 of 20 Dhu al-Hijjah 1430 (December 8, 2009), which sets the standard template for the mandatory asset declaration, the submission receipt, and the minimum asset value to be declared. The declarant must fill in all sections and pages of the seven-page form. For non-applicable sections, indicate “None”
The completed form must be placed in a sealed envelope (C4 format: 229mm x 324mm) labeled “Asset Declaration”, and bearing the declarant’s full name, national ID number, official title, and affiliated public institution (see template).
The declaration may be submitted in person by the declarant or through an authorized representative (see proxy template, valid for one or several declarants).
Procedure for renewing the mandatory asset declaration
- Download and complete the mandatory asset declaration form
- Place the form in a sealed C4 envelope (229mm x 324mm)
- Clearly label the envelope with: “Asset Declaration”, the declarant’s full name, national ID number, official title, and affiliated public institution
- Schedule an appointment on the Court of Accounts website (www.courdescomptes.ma);
- Submit the declaration to the Court of Accounts or to one of the Regional Courts of Accounts
Any declaration sent by mail will be rejected and will have no legal effect.
Note : Before submitting your declaration, please keep a copy of the completed form for your records and retain the receipt provided at submission, which serves as official proof.
The asset declaration must be submitted to:
- The Court of Accounts, if the declarant exercises functions or holds a mandate (including parliamentarians) covering the entire national territory or if appointed by Dahir.
- The Regional Court of Accounts, if the declarant exercises functions within the territorial jurisdiction of a region, province, prefecture, or multiple provinces and prefectures, or within one or more territorial collectivities under the same regional jurisdiction.
Legislative provisions establish the following timelines for asset declaration:
Initial Declaration
Within three months following the assumption of duties for subject public officials and agents, or from the official proclamation of election results for elected officials.
Renewal Declaration
Every two years in the month of February for elected representatives of local councils and professional chambers.
Declaration of cessation
Within three months following the end of the mandate for the concerned elected representatives
Supplementary Declaration
Within three months following any event that affects the declarant’s assets (modifications in the estate)
Professional Activities and Elected Offices
All professional activities and all elected positions.
- Date of assumption of office
- Date of renewal
- Date of termination of office
Real Estate Owned by the Declarant and Their Minor Children
Registered and unregistered properties, or those in the process of registration, with detailed information for each property (type of property, origin, date of acquisition, description, location, value, ownership share, land title reference).
Liabilities
The lending institution or the name and address of the lender, nature of the debt, its purpose and amount, outstanding balance, and monthly payment amount.
Movable Property Owned by the Declarant or Their Minor Children
Business assets, bank account deposits, shares and holdings in companies, movable assets received through inheritance, motor vehicles, loans, artworks and antiques, jewelry and ornaments, and other financial assets (the minimum value of movable assets to be declared per category is set at 300,000 MAD as of the date of acquisition).
Income Received from Any Source During the Year Preceding Appointment or Election
Description of all types of income and their respective amounts.
Co-owned property
Description of co-owned property, date of acquisition or date of appointment as manager, and their value.
Any person subject to the obligation of asset declaration who fails to comply—whether by refusing to declare, submitting a non-compliant or incomplete declaration, or refusing to rectify the situation despite formal notice—may face disciplinary sanctions and even criminal penalties.
| Status of the Declarant | Authority Empowered to Sanction | Nature of the Sanction |
|---|---|---|
| Elected representatives of local councils and professional chambers. | Minister of the Interior | Decision of temporary suspension |
| Head of Government | Revocation by reasoned decree | |
| Competent judicial authority |
|
Certain categories of civil servants and public officials of the State, local authorities, public enterprises, and other bodies, notably:
- Individuals appointed to functions by Royal Decree (Dahir).
- Individuals entrusted with the authority to authorize revenue and expenditure or to exercise the duties of a public controller or accountant in accordance with Law No. 61-99.
- Individuals responsible for determining the tax base of duties and taxes.
- Individuals responsible for the collection and recovery of debts owed to the State, local authorities, public enterprises, and other entities as defined by Article 1 of Law No. 69-00 on State financial oversight of public enterprises and other bodies.
- Individuals authorized to grant, transfer, or operate any public or private property or service belonging to the State, local authorities, or public institutions.
- Individuals entrusted with the management of public funds, the safekeeping of securities and assets, and the receipt of deposits and guarantees.
- Individuals tasked with inspection missions, identifying breaches of specific laws and regulations, and enforcing sanctions.
- Individuals responsible for issuing permits, licenses, authorizations, or approvals.
- Individuals in charge of registering or recording privileges, real or intangible rights.
- Any person entrusted with a public mission and delegated the authority to sign documents and carry out procedures related to the above-mentioned duties.
The mandatory declaration of assets must be completed using the official form annexed to Decree No. 2-09-207 of 20 Dhu al-Hijjah 1430 (December 8, 2009), which sets the standard template for the mandatory asset declaration, the submission receipt, and the minimum asset value to be declared. The declarant must fill in all sections and pages of the seven-page form. For non-applicable sections, indicate “None”
The completed form must be placed in a sealed envelope (C4 format: 229mm x 324mm) labeled “Asset Declaration”, and bearing the declarant’s full name, national ID number, official title, and affiliated public institution (see template).
The declaration may be submitted in person by the declarant or through an authorized representative (see proxy template, valid for one or several declarants).
Procedure for renewing the mandatory asset declaration
- Download and complete the mandatory asset declaration form
- Place the form in a sealed C4 envelope (229mm x 324mm)
- Clearly label the envelope with: “Asset Declaration”, the declarant’s full name, national ID number, official title, and affiliated public institution
- Schedule an appointment on the Court of Accounts website (www.courdescomptes.ma);
- Submit the declaration to the Court of Accounts or to one of the Regional Courts of Accounts
Any declaration sent by mail will be rejected and will have no legal effect.
Note : Before submitting your declaration, please keep a copy of the completed form for your records and retain the receipt provided at submission, which serves as official proof.
The asset declaration must be submitted to:
- The Court of Accounts, if the declarant exercises functions or holds a mandate (including parliamentarians) covering the entire national territory or if appointed by Dahir.
- The Regional Court of Accounts, if the declarant exercises functions within the territorial jurisdiction of a region, province, prefecture, or multiple provinces and prefectures, or within one or more territorial collectivities under the same regional jurisdiction.
Legislative provisions establish the following timelines for asset declaration:
Initial Declaration
Within three months following the assumption of duties for subject public officials and agents, or from the official proclamation of election results for elected officials.
Renewal Declaration
Every three years, in the month of February, for:
- Members of the Government
- Members of the House of Representatives and the House of Councillors
- Subject public officials and agents
Declaration of cessation
- Within two months of leaving office for subject public officials and agents
Supplementary Declaration
Within three months following any event that affects the declarant’s assets (modifications in the estate)
Professional Activities and Elected Offices
All professional activities and all elected positions.
- Date of assumption of office
- Date of renewal
- Date of termination of office
Real Estate Owned by the Declarant and Their Minor Children
Registered and unregistered properties, or those in the process of registration, with detailed information for each property (type of property, origin, date of acquisition, description, location, value, ownership share, land title reference).
Liabilities
The lending institution or the name and address of the lender, nature of the debt, its purpose and amount, outstanding balance, and monthly payment amount.
Movable Property Owned by the Declarant or Their Minor Children
Business assets, bank account deposits, shares and holdings in companies, movable assets received through inheritance, motor vehicles, loans, artworks and antiques, jewelry and ornaments, and other financial assets (the minimum value of movable assets to be declared per category is set at 300,000 MAD as of the date of acquisition).
Income Received from Any Source During the Year Preceding Appointment or Election
Description of all types of income and their respective amounts.
Co-owned property
Description of co-owned property, date of acquisition or date of appointment as manager, and their value.
Any person subject to the obligation of asset declaration who fails to comply—whether by refusing to declare, submitting a non-compliant or incomplete declaration, or refusing to rectify the situation despite formal notice—may face disciplinary sanctions and even criminal penalties.
| Status of the Declarant | Authority Empowered to Sanction | Nature of the Sanction |
|---|---|---|
| Elected representatives of local councils and professional chambers. | Relevant supervisory government body | Dismissal from public service or termination of contract |
| Competent judicial authority |
|