The non-profit sector: regulatory framework and due diligence of the CAC

In the context of social upheaval and following the revolution of January 14, 2011, Tunisia has experienced a new facet. A new political configuration was then imposed with the considerable emergence of associations. With the decree-law n°2011-88 of September 24, 2011, the associative fabric was more organized, that is why we chose to focus on the issue of regulation and the diligence of the auditor within associations.