Bellarbi, Mohammed, and Abdelmoutaleb Bissar. “New Authorities of the Public Accountant under Law 23 07 on Public Accounting and Financial Management in Algeria”. The International tax journal 52, no. 3 (May 18, 2025): 367–379. Accessed October 1, 2025. https://internationaltaxjournal.online/index.php/itj/article/view/67.