Accounting and accounting rules in the Ivory Coast

Accounting Rules

Tax Year

The fiscal year begins on 1 January and ends on 31 December of the same year.

Accounting Standards

The accounting system of the UEMOA (WAEMU) is in force in Côte d'Ivoire.

Accounting Regulation Bodies

West African Accounting Council

Accounting Reports

- At the end of each accounting year, the manager discloses the financial statement synthesis, in compliance with the Uniform Act regulations concerning the organization and harmonization of accountings.
-The manager establishes an annual report.

Publication Requirements

- An annual management report must be published.
- Any modification in the presentation of the summary financial statements must be indicated in the management report and also in any auditor's report.
- Accounting records.

Professional Accountancy Bodies

Association of Accountancy Bodies in West Africa

Certification and Auditing

The control of accounts is realized by auditors. They are committed to certifying the consistency and honesty of the financial statements synthesis and to accompanying the certification with reservations or a refusal, specifying the reasons for this. You can contact an external auditor: Deloitte, Ernst & Young.

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