Ordre des Experts-Comptables du Royaume de Maroc (OEC-Morocco) Moroccan Law 15-89 1993 enacted by Dahir 1-92-139 of 14 Rejab 1413 established the OEC-Morocco. Membership of the institute is comprised of Chartered Accountants and mandatory to practice accounting or auditing. Under Law 15-89, the institute is responsible for: (i) maintaining a public registry for members; (ii) establishing continuing professional development requirements for members; (iii) establishing auditing standards; (iv) establishing ethical requirements; (v) establishing and conducting audit quality assurance reviews; (vi) investigating and disciplining its members for misconduct and breach of professional rules. In addition to being a member of IFAC, OEC-Morocco is also a member of the Pan African Federation of Accountants, the Federation of Mediterranean Certified Accountants, and the International Federation of Francophone Accountants.