Ratification of the Accounting Law

Type

Law

Date of the text

16/01/1951

Official Gazette

published in 1951

Status today

In force, amended as of 27/08/2026

Articles

275

What it provides

This law defines public funds, the state budget and the fiscal year, including which transactions count toward it and the extra period allowed for closing it. It also defines the liquidator, the disbursement authorizer and the accountant, sets out their duties, and bars one person from combining the accountant role wit

What has changed this text

• Amended by Law/1952 of 05/02/1952, articles 222

The full text

This act was published in the Lebanese Official Gazette in 1951. Its full text and the original scan are in the Gherbal National Gazette archive.