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Khalil Ammous

Chartered accountant and statutory auditor, founding partner of MMA Auditeurs Consultants.

Biography

Khalil Ammous is a chartered accountant, member of the Order of Chartered Accountants of Tunisia. In 2009 he founded MMA Auditeurs Consultants, a chartered accounting, audit and tax advisory firm based in Tunis that now supports more than 300 clients.

Holder of a doctorate in accounting, he served as adviser to the Minister of Finance in charge of tax reform, modernisation of the administration and the fight against tax fraud (2015–2016).

Alongside his professional practice, he has taught in higher education since 2004. He is now a senior lecturer at IHEC Carthage, where he leads the courses in external audit and statutory audit, and regularly runs seminars on the Finance Law and taxation.

Professional experience

  1. Since 2009

    Founding partner, MMA Auditeurs Consultants

    Chartered accountant, member of the Order of Chartered Accountants of Tunisia: statutory audit, audit, tax advisory and business support.

  2. 2015 – 2016

    Adviser to the Minister of Finance

    In charge of tax reform, modernisation of the administration and the fight against tax fraud.

  3. 2007 – 2009

    Auditor and consultant

    Accounting, tax, external and internal audit, IT audit and business valuation.

  4. 2003 – 2007

    Audit senior

    Within a firm belonging to an international audit network.

Teaching

  1. Since 2022

    Senior Lecturer, IHEC Carthage

    In charge of courses in external audit and statutory audit.

  2. 2015 – 2022

    Senior Lecturer, ESSEC Tunis

    International accounting standards, external audit, statutory audit and advanced taxation.

  3. 2004 – 2015

    Assistant Lecturer, ISAA Sfax

    International accounting standards, internal and external audit, taxation.

Education

  • 2013PhD in Accounting — FSEG Sfax
  • 2009National Chartered Accountancy Diploma
  • 2003Advanced certificate in auditing — ISCAE Tunis
  • 2003Postgraduate degree (DEA) in Accounting — FSEG Sfax
  • 2001Master's degree (Maîtrise) in Accounting — FSEG Sfax

Research and publications

  • 2013
    Audit financier et performance des collaborateurs dans les cabinets d'audit : tentative d'analyse théorique et application au cas tunisienDoctoral thesis
  • 2013
    Human Resources, Economic Performance, Social Performance: Analytical Approach and Empirical Validation in Accounting in TunisiaArab Society Economic Research
  • 2007
    Gouvernance d'entreprise et audit légal : tentative d'étude analytiqueRevue Tunisienne d'Économie
  • 2006
    Performance économique des ressources humaines : analyse théorique et application à quelques entreprises tunisiennesRevue Tunisienne d'Économie

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