Online publication of harmonization tools on the practices of accounting and audit professionals

• 12/03/2018
• 9723
• 2 commentaires

Following the adoption of the Uniform Act of January 26, 2017 on accounting law and financial reporting, the Council of Ministers adopted on June 8, 2017, the Regulation on the harmonization of practices of accounting and audit professional in OHADA Member States. In a bit to remedy the lack of legal provisions in most Member States justifying the application of international auditing standards, the Regulation also incorporates the following tools:

• A practical guide for the application of professional standards in OHADA space, Volume 1: Audit and statutory audit;
• A practical guide for the application of professional standards in OHADA space, Volume 2: other interventions by accounting professional;
• A code of ethics for accounting professionals in OHADA space;
• A Quality Assurance Manual.

The above tools were adopted by the OHADA Accounting Standardization Committee (CNC-OHADA) during its meeting held in Grand-Bassam (Côte d'Ivoire) on December 8, 2017. These tools, presented together with supporting documents to ease their understanding, may be freely downloaded online. Hopefully, digit professionals will make the best use of these instruments in order to improve their professional practise and apply the new accounting standards as best as possible.

Attachments:

1. OHADA_Code d'éthique des professionnels de la comptabilité et de l'audit.pdf
2. OHADA_Code d'éthique_Note de lecture.pdf
3. OHADA_Guide pratique d'application des normes professionnelles - Espace OHADA - TOME 1 - Audit et commissariat aux comptes.pdf
4. OHADA_Guide pratique d'application des normes professionnelles - Espace OHADA - TOME 2 - Autres interventions des professionnels d'expertise comptable.pdf
5. OHADA_GUIDE PRATIQUE Tome 1_Note de lecture.pdf
6. OHADA_GUIDE PRATIQUE Tome 2_Note de lecture.pdf
7. OHADA_Normes - Note de synthèse.pdf
8. ESBA-Long-Association-Staff-QA-May-2017.pdf
9. OHADA - Support Grand Bassam.pdf

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The Permanent Secretary,
Prof. Dorothé C. SOSSA

www.ohada.org