Ordre des Experts Comptables et Financiers de Madagascar
Member | Established: 1962 | Member since 1999
OECFM is a mandatory membership organization, which was established in 1962 in accordance with Ordinance No. 62-104 of October 1, 1962. It offers the title of “Expert comptable et financier” (Chartered Accountant). OECFM’s mandate and responsibilities, which are outlined in Ordinance No. 92-047 of November 5, 1992 related to the Organization of the Profession of Chartered Accountant (and all subsequent amendments), are: (i) to ensure members’ compliance with ethical standards, rules of professional conduct, and standards; (ii) to organize and monitor professional education and training; (iii) to monitor the performance of its members through a quality assurance review system; (iv) to implement and to manage an investigation and disciplinary system to address members’ breaches of professional conduct; (v) set ethics and audit standards; (vi) maintain a registry of Charted Accountants; and (vii) represent and defend the interest of the profession, nationally and internationally.
In addition, OECFM is an adviser to the accounting standard-setting body, Conseil Supérieur de la Comptabilitié (CSC). In addition to being an IFAC Member, OECFM is also a member of the Fédération Internationale Des Experts-Comptables Francophones (FIDEF) and the Pan African Federation of Accountants (PAFA).
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: 08/2020
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Status of Fulfillment by SMO
Disclaimer
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Contact
Immeuble Santa lot IV - 3è étage - Antanimena
101 - Antananarivo, BP 8737
Madagascar
Tel: 22 632 22
Fax: 22 323 88
oecfm@moov.mg
http://www.oecfm.org/