Ordre des Experts-Comptables de Côte d’Ivoire
Member | Established: 1995 | Member since 1997
The OEC-CI was originally established in accordance with Decree No. 95-904 of November 3, 1995, as the Ordre des Experts-Comptables et des Comptables Agréés (OECCA-CI). Under Order No. 2009-387 of December 1, 2009, the institute was renamed the Ordre des Experts-Comptables de Côte d’Ivoire (OEC-CI). Its membership comprises Certified Accountants and Chartered Accountants. Membership in the institute is mandatory and only Chartered Accountants registered with OEC-CI are permitted to offer audit services.
The OEC-CI’s functions include: (i) maintaining a register of Chartered Accountants and Certified Accountants; (ii) licensing qualified members to practice auditing; (iii) monitoring compliance with technical standards; (iv) ensuring that members adhere to ethical standards; (v) establishing an investigative and disciplinary system; (vi) implementing initial professional development requirements; (vii) setting continuing professional development requirements; and (viii) monitoring conduct and performance of members, including quality assurance reviews of all audits and services carried out by members. Law No. 92-568 authorizes the Ministry of Finance to oversee the activities of the institute.
In addition to being a member of IFAC, the OEC-CI is a member of the Pan African Federation of Accountants, the International Federation of Francophone Accountants, and the Association of Accountancy Bodies in West Africa.
Statements of Membership Obligation (SMO)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Methodology
Last
updated: 08/2021
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Status of Fulfillment by SMO
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Contact
7 Rue des Avodires, Plateau - Indenie
01 BP 8671, Abidjan 01
Cote D'Ivoire
Tel: +111-225-20-21-26-70
Fax: +111-225-20-22-16-22
oecca@aviso.ci