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The previous legal status of the companies in light of the economic challenges that Morocco experienced during the protection period, which included the issuance of basic legislation in several fields related to the economic and financial life. In pursuit of preserving the continuity of the contracting operation and considering that it has its economic weight in the country and the positions of cough in it, in parallel with the deterioration of the contracting sector in recent years, the contracting business in the private and public sectors increased and this increase is due to the state’s various projects and the increase in the citizen’s demand for construction and reconstruction. . This led to the temptation of many people to establish construction companies, as the aim of it is to make quick profits without real experiences and without intention