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Our country has just experienced a historic turning point through the adoption of a new constitution in 2011, which focuses on the balance of public powers and a new organization of public affairs management methods. This highlights the fact that the scope of this reform is tending towards a project to reform State accounting via the introduction of the "State accounting plan", the reform of the organic law relating to finance laws, the introduction of IPSAS standards and the introduction of the principles of performance, transparency, reporting and certification of accounts within the public sphere.Key words: state accounting reform, IPSAS standards, public performance.