The Regional Advanced School of Magistracy (ERSUMA) of the Organisation for the Harmonisation of Business Law in Africa (OHADA), with technical support from the OHADA National Commission of Senegal and in partnership with Jilmonde Consulting Senegal and SIR-Africa, is organising a bimodal morning training session on 25 July 2025 in Dakar on the following theme: “Practice of IFRS Standards in the OHADA Area”.

Concept note

Financial and accounting operations in listed companies, also known as publicly traded companies, have specific characteristics relating to the rules and regulations governing this area. To this end, the International Financial Reporting Standards (IFRS) developed to facilitate the comparability of financial information between companies on the global market are mandatory. They facilitate the relevance, intelligibility and reliability of accounting information or the entities concerned. The Uniform Act on Accounting and Financial Reporting (AUDCIF) requires entities whose securities are listed on a stock exchange and those seeking financing through a public offering to prepare and present annual financial statements in accordance with International Financial Reporting Standards (IFRS), in addition to financial statements (Article 8). It is therefore important to strengthen the capacities of those involved in the accounting management of these companies in order to ensure compliance with global market standards.

Objectives of the training:

This training session will enable participants to:

• Better understand IFRS accounting procedures;
• Update the accounting system and documents of publicly traded companies in accordance with IFRS standards;
• Understand the obligations of publicly traded entities and the penalties associated with them;
• Prepare financial statements in accordance with IFRS standards;
• Audit the accounts of publicly traded entities.

Methodology:

The training will be delivered in a hybrid format, both in person and via videoconference, by OHADA audit and accounting experts. It will take the form of theoretical presentations, experience sharing, interactive discussions and group work, during which practical cases will be addressed.

General information:

• Date: 25 July 2025
• Venue/Communication medium: Fleur de Lys Hotel Plateau Dakar, in-person / Videoconference
• Duration: 09:00- 13:00 (GMT)
• Training code: ERS2025-F4MAT
• Registration: https://sigweb.ersuma.org/formation/ERS2025-F4MAT
• Participation fees: CFA F 50, 000
• Target audience: Any interested party.

Speakers:

• Trainer: Mr Carmel-Marie Oswald CHODATON, Chartered Accountant, Auditor, Partner at SECA Benin;
• Moderator: Mrs Eméfa Valérie HOUANGNI, Doctor of Private Law, Dean of Studies at ERSUMA.

Online registration (Mandatory):

Final registration must be completed by Friday, 18 July 2025 at the latest. NB: Completion of the online registration form constitutes provisional registration. Payment of the course fees constitutes final enrolment. The discount does not apply to the morning training session.

Trainees participating by videoconference will receive their connection and participation code once they have sent their payment slip to ersuma@ohada.org / gaffan.ersuma@ohada.org or once their online payment has been validated;

Attendees will receive notification that their payment has been validated and will be invited to join the course.

• Download the general terms of participation in the ERSUMA training sessions at: https://www.ohada.org/wp-content/uploads/2025/06/Modalites-de-participation-aux-formations-Dakar_2025.pdf
• Take a look at our payment methods: https://sigweb.ersuma.org/moyens_de_paiement
• Download the sponsorship terms and conditions for the training sessions at: https://www.ohada.org/wp-content/uploads/2024/12/ERS2025-Offres-de-sponsoring-des-formations.pdf
• Download the general terms for participation in ERSUMA's activities: https://www.ohada.org/wp-content/uploads/2024/12/ERS2025-Conditions-generales-de-participation-aux-activites-de-l_ERSUMA.pdf
• Download the 2025 catalog for ERSUMA's activities: https://www.ohada.org/wp-content/uploads/2025/01/Catalogue-des-activites-de-lERSUMA_2025.pdf

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