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 Maroc. Membership of the institute is comprised of Chartered Accountants and mandatory to practice accounting or auditing. OEC Maroc is a member of the Pan African Federation of Accountants, the Federation of Mediterranean Certified Accountants, the IFAC and the International Federation of Francophone Accountants.