This study aims to test the extent of recognition for the various responsibilities incurred by the Accounts Governor, as well as the most important violations and crimes that he could commit. In addition, the study will determine the level of interest in the reputation of the auditing profession by reviewing exploratory global analysis from a sampling of account managers and accounting experts using the SPSS 23 statistical package.
Upon analysis of the SPSS 23, the content of Executive Decree No. 13-10, and Law 10-01 related to the profession of accountancy in Algeria; the study concluded a set of results that confirmed the validity of these assumptions. The most important finding was the awareness of accountants in Algeria on the various responsibilities that should be assumed during their performance. These include the governor of the accounts’ ability to commit several illegal acts including the crime of divulging secrets of the profession, giving false information, or not disclosing misdemeanor facts to the prosecutor. Additionally, the study confirmed the accountants’ knowledge of the importance of reputation among the auditing profession in Algeria.