This study aimed to identify the obstacles to the documentation function of the accounting profession in government sectors based on the reports of the Audit Bureau, by identifying the concept of the documentation function of the accounting profession. To achieve these goals, the descriptive analytical approach was followed by reviewing books, magazines, scientific theses and what is available on the Internet in a way that serves the purposes of the study. The descriptive analytical approach was relied upon to analyze the data and extract the results using the SPSS statistical analysis program in the study. The researchers also used the questionnaire to collect the necessary data to conduct this study, where (25) questionnaires were distributed, of which (22) questionnaires were retrieved at a rate of 88%. After reviewing, it was found that they were valid for statistical processing. The study community (the Audit Bureau, Al-Khums branch) is represented by all employees. This was limited only and a random sample was used. Then the study reached a set of results, the most important of which are: the existence of obstacles facing the documentation function of the accounting profession in government sectors based on the reports of the Audit Bureau from the point of view of employees, the existence of weak application of documentation standards in many government sectors From the employees' point of view, there is a lack of training and qualification of accounting competencies in the field of documentation from the employees' point of view, there is a lack of mechanisms used to review and correct errors in documentation from the employees' point of view, and the study concluded with a set of recommendations, the most important of which are: enhancing the use of digital systems to raise the efficiency of documentation and reduce human errors, providing training for employees to use these systems effectively, developing a unified procedures manual for documenting accounting operations, which facilitates compliance and contributes to achieving transparency, organizing workshops and training courses to educate employees about the importance of documentation and its role in protecting public money, providing a supportive work environment that includes the resources and tools necessary to ensure the quality of documentation, simplifying the procedures for reviewing accounting documents and reports to facilitate the verification process and ensure transparency, developing a mechanism to evaluate and update documentation standards periodically according to best practices.