OHADA: Towards the harmonisation of non-profit entities' accounting Abidjan (Côte d'Ivoire), 1-5 November 2021

The plenary assembly of the Accounting Standards Committee (CNC-OHADA) examines the draft text on the non-profit organisations' accounting system

A workshop to validate the study on the non-profit entities accounting system and the plenary session of the Accounting Standards Committee (CNC-OHADA) expanded to include the Presidents of the professional accounting bodies from the States Parties, the accounting and auditing professionals, the Technical and Financial Partners as well as the resource persons were held in Abidjan (Côte d'Ivoire), at Azalaï Hotel from 1 to 5 November 2021.

The representatives of the Bank of Central African States (BEAC), the Central Bank of West African States (BCEAO), the Regional Stock Exchange (BRVM), the Central African Banking Commission (COBAC), the Regional Council for Public Savings and Financial Markets (CREMPF) and the Directorate for Development and International Partnerships (DDPI), a technical body representing the National association of Chartered Accountants of France and the French national auditing body (Compagnie Nationale des Commissaires aux Comptes - CNCC) , also took part in the work as observers.

H.E. Mr Adama COULIBALY, Minister of Economy and Finance of the Republic of Côte d'Ivoire chaired the opening ceremony of this important meeting, in the presence of the Permanent Secretary of OHADA, Professor Emmanuel Sibidi DARANKOUM.

This plenary session of the OHADA Accounting Standards Committee was the occasion to examine the chronogram of activities envisaged by OHADA in the context of entities financial information's improvement, the technical opinions on SYSCOHADA and, above all, the draft legal framework and accounting reference framework for non-profit entities. This last activity lays the groundwork for a forthcoming harmonisation of the accounting system of cooperative societies, non-profit organisations, NGOs, development projects and other entities that are not subject to SYSCOHADA.

It should be recalled that CNC-OHADA was established by Regulation No. 002/2009/CM/OHADA of 22 May 2009 as a technical support body to the Permanent Secretariat for the development, interpretation, harmonization and updating of accounting standards in the States Parties.

The Permanent Secretariat of OHADA hereby extend their gratitude to the Ivorian authorities for their hospitality and the smooth running of the workshop.

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The Permanent Secretary,
Prof. Emmanuel Sibidi DARANKOUM


  • 17/12/2021 16h54 RAMDE


    J'aimerais dans la mesure du possible solliciter le compte rendu des travaux afin de me mettre au parfum de l'évolution du projet.

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