1. The text, its publication and its entry into force
References: Art. 1 · Law 18-00, Art. 24 · Art. 2 · Art. 3 · Official Bulletin No. 7391 · Official Bulletin No. 7466
Decree No. 2-23-700 sets the accounting rules specific to syndicates of co-owners, in application of Law No. 18-00. It implements Article 24 of that law, which subjects the syndicate’s accounts to accounting rules set by regulation. Its official title:
- in French: “Décret n° 2-23-700 du 22 rejeb 1446 (23 janvier 2025) fixant les règles comptables spécifiques aux syndicats des copropriétaires en application de la loi n° 18-00 relative au statut de la copropriété des immeubles bâtis”
- in Arabic: «مرسوم رقم 2.23.700 صادر في 22 من رجب 1446 (23 يناير 2025) بتحديد القواعد المحاسبية الخاصة باتحاد الملاك المشتركين تطبيقا للقانون رقم 18.00 المتعلق بنظام الملكية المشتركة للعقارات المبنية»
It was signed on 23 January 2025. The Arabic text was published in Official Bulletin No. 7391 of 1 Chaoual 1446 (31 March 2025), page 1917, and its official French translation in Official Bulletin No. 7466 of 18 December 2025, page 3920.
It is not a draft: the decree is in force. It applies from the start of the accounting year following the date of its publication in the Official Bulletin. For a syndicate whose accounting year is the calendar year, the first year covered is 2026, which opened on 1 January 2026, and the same would hold if one counted from the French translation of 18 December 2025. For any other accounting year, it is the first year starting after 31 March 2025, for example on 1 July 2025.
Nothing is pending: the chart of accounts and every statement model are annexed to the decree itself, which calls for no ministerial order. Its Article 3 only assigns its execution.
2. Which statements to produce: three revenue tiers
References: Art. 1 · Annex 1, Art. 2 · Annex 1, Art. 4
What the syndicate must produce depends on the revenue of the accounting year (produits de l’exercice), not on the charges called. Revenue means every sum received or receivable from the co-owners, booked when due, plus other income. Depending on its amount, Article 1 sets three cases:
| Revenue of the year | Rule | Annexes to produce |
|---|---|---|
| 500,000 MAD or more | Must produce | 3 to 10 |
| More than 200,000 MAD and less than 500,000 MAD | May produce only | 10, 11 and 12 |
| 200,000 MAD or less | May produce only | 10, 13-1 and 13-2 |
Annex 10, the record of the co-owners’ contributions, appears in all three cases.
For the two lower tiers, the decree grants an option, not an obligation: the syndicate may limit itself to the annexes listed.
The decree is not consistent on this point: Article 4 of its Annex 1 lists Annexes 6, 7, 8, 9 and 12 as compulsory, which does not match the tiers of Article 1. This guide follows Article 1.
3. The audit of the accounts above 1,000,000 MAD
References: Annex 1, Art. 12
When the revenue of the accounting year exceeds 1,000,000 MAD, the accounts are covered by a report from a professional authorised to exercise the functions of commissariat aux comptes (statutory audit), attesting their sincerity. The threshold is crossed above that amount, not on reaching it.
The text does not speak of a chartered accountant: it refers to a professional authorised to exercise those functions, and who qualifies is set by legislation other than the decree.
The summary statements, the budgets, that report and the general meeting minutes are kept in the syndicate’s archives. The decree sets no retention period for them.
4. Keeping the accounts
References: Annex 1 · Annex 1, Art. 10 · Annex 1, Art. 11
Annex 1 sets the syndicate’s accounting rules:
- the accounts are kept on an accrual basis
- the accounting year lasts twelve months, the first one up to eighteen months, and the general meeting sets it
- the accounts comprise a journal, a general ledger and an inventory book
- they may be kept electronically
- no offsetting between accounts is allowed
- each co-owner has an individual account
The syndic must be able to break down what each co-owner owes into current operations, works, advances and loans.
The syndic keeps the original supporting documents for five years. They are dated and carry the syndicate’s name and address, and they pass to the new syndic when the syndic changes.
5. A chart of accounts specific to the syndicate
References: Annex 2 · Annex 1, Art. 7
Annex 2 sets a chart of accounts specific to syndicates of co-owners, organised in classes 1, 3, 4, 5, 6 and 7. It includes, for example, these accounts, with their French names in brackets:
- 111 reserve fund (Fonds de réserve)
- 342 the co-owners as a body (Collectivité des copropriétaires)
- 711 call for funds (Appel de fonds)
The general business chart of accounts (PCGE) may not be used to detail these accounts.
The reserve account is optional.
6. The statement models annexed to the decree
References: Annexes 3 to 13-2
Annexes 3 to 13-2 give the models of the statements the syndicate prepares, according to its revenue tier, with their French titles in brackets:
- Annex 3: balance sheet (Bilan)
- Annex 4: general management account (Compte de gestion général)
- Annex 5: budgets (Budgets)
- Annex 6: works and non-recurring operations outside the budget (Travaux et opérations non courants hors budget)
- Annex 7: reserve account record (Suivi du compte de réserve)
- Annex 8: loans record (Suivi des emprunts)
- Annex 9: record of equipment made available (Suivi du matériel mis à disposition)
- Annex 10: record of the co-owners’ contributions (Suivi des cotisations des copropriétaires)
- Annex 11: summary statements, simplified model (États de synthèse, modèle simplifié)
- Annex 12: income and budget account, simplified model (Compte de résultat et de budgets, modèle simplifié)
- Annex 13-1: statement of financial position, highly simplified (État de la situation financière, super simplifié)
- Annex 13-2: revenue, expense and budget account, highly simplified (Compte de produits, de charges et de budget, super simplifié)
What Coprio produces today, and what it does not
These two lists describe the software, not the syndicate’s obligations. Coprio helps the syndic keep the syndicate’s accounts, but it does not produce the accounts the decree prescribes, and using it is not enough to meet the decree: that remains the syndic’s responsibility.
What Coprio does today
- an individual account for each co-owner, with account statements showing a running balance
- a receipt for every payment
- invoices and receipts numbered in an unbroken sequence
- budgets, with actual spending tracked against the budget voted
- expenses, with their supporting documents
- a document library
- the annual financial summary of each residence, as a PDF
- a snapshot frozen at the close of the accounting year
- an audit log that keeps a trace of financial actions
- the co-owners’ mobile app
- Excel exports
What Coprio does not produce
- the journal, general ledger and inventory book the decree provides for
- the models of Annexes 3 to 13-2, including the balance sheet, the general management account and the simplified statements
- the general meeting moduleIn preparation
- bank reconciliationIn preparation
- registered-letter and bailiff workflows
Sources and official texts
The Arabic text of the decree and its official French translation, as published in the Official Bulletin on sgg.gov.ma. The number, date and page let you find each text again if a link changes.
- Decree No. 2-23-700 of 23 January 2025 setting the accounting rules specific to syndicates of co-owners, Arabic text
Official Bulletin No. 7391 of 31 March 2025, p. 1917 · PDF in Arabic
- Official French translation of Decree No. 2-23-700
Official Bulletin No. 7466 of 18 December 2025, p. 3920 · PDF in French