Ordre des Professionnels Comptable du Burundi

The revised Accountants Decree (2025) establishes the authority of the Ordre des Professionnels Comptables du Burundi to operate a mandatory quality assurance review system aligned with internationally recognized standards, and the jurisdiction has legally adopted requirements consistent with International Standard on Quality Management 1 and International Standard on Quality Management 2.

OPC has established a Quality Assurance Commission and developed a framework for conducting reviews of statutory auditors and audit firms. During the most recent period, OPC has focused on developing review methodologies, strengthening reviewer capacity, and aligning the quality assurance framework with investigation and disciplinary processes. Operationalization of a risk-based review cycle is ongoing.

Current Status: Execute

The revised Accountants Decree (2025) provides OPC Burundi with authority over professional accountancy education and continuing professional development, and the jurisdiction is aligned with the Revised 2019 International Education Standards.

OPC has continued to oversee entry requirements, initial professional development, and continuing professional development for its members. Recent activities include updates to the professional qualification syllabus, collaboration with higher education institutions, expansion of continuing professional development programs, and initiatives to strengthen ethics and competency-based training. OPC has also worked to improve monitoring of continuing professional development compliance.

Current Status: Sustain

The revised Accountants Decree (2025) establishes authority for the adoption of International Standards on Auditing issued by the International Auditing and Assurance Standards Board, and ISA in effect at the time of assessment are adopted within the jurisdiction.

OPC supports implementation of ISA through continuing professional development activities, technical guidance, and outreach to audit firms. Recent efforts have focused on strengthening application of International Standards on Quality Management 1 and 2, enhancing awareness of revised audit standards, and integrating ISA compliance into the developing quality assurance review framework.

Current Status: Sustain

The revised Accountants Decree (2025) establishes authority for adoption and enforcement of the International Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, and the Code in effect at the time of assessment is legally adopted within the jurisdiction.

OPC has incorporated ethical requirements into its education and continuing professional development programs and applies the Code through its investigation and disciplinary mechanisms. Recent initiatives include ethics-focused training sessions and reinforcement of independence requirements in professional practice.

Current Status: Sustain

The revised Accountants Decree (2025) recognizes International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board, and IPSAS are partially adopted within the jurisdiction, with implementation primarily led by the Ministry of Finance.

OPC has engaged with public sector stakeholders to promote awareness of IPSAS and has supported capacity-building initiatives through training programs and dialogue with government authorities. OPC continues to advocate for full accrual-basis implementation and provides technical input where requested.

Current Status: Execute

The revised Accountants Decree (2025) establishes the authority of OPC Burundi to operate an investigation and disciplinary system consistent with the requirements of SMO 6, and an investigation and disciplinary system is legally established and operational within the jurisdiction.

OPC operates a Disciplinary Commission and an appeals mechanism. During the most recent reporting period, disciplinary cases were reviewed and processed in accordance with established procedures. OPC has also continued to raise awareness of the investigation and disciplinary system among members and stakeholders.

Current Status: Sustain

The revised Accountants Decree (2025) establishes authority for adoption of International Financial Reporting Standards issued by the International Accounting Standards Board, and International Financial Reporting Standards in effect at the time of assessment are adopted within the jurisdiction.

OPC has supported implementation of IFRS through continuing professional development activities, updates to its professional qualification curriculum, and technical guidance to members. Recent training initiatives have focused on strengthening understanding of revised standards and enhancing financial reporting quality.

Current Status: Sustain