The reform of the personal and financial responsibility (PPR) of public accountants has become an undeniable necessity. While this framework is essential for ensuring transparency and rigor in the management of public funds, it must be adapted to the evolving economic and institutional context. Indeed, increasing demands for financial performance, the growing complexity of accounting operations, and the rise of new technologies call for a modernization of the current system. A reform would not only alleviate certain constraints weighing on public accountants but also establish a more balanced system that reconciles responsibility, efficiency, and legal security. This article highlights the importance of reforming the personal and financial responsibility regime (PPR) of public accountants, a crucial issue for improving public financial management. Through an in-depth analysis, it examines the limitations of the current framework and the challenges faced by public accountants while proposing reform avenues adapted to modern requirements