Ordre des Professionnels Comptable du Burundi

The revised Accountants Decree (2025) establishes the authority of the Ordre des Professionnels Comptables du Burundi (OPC Burundi) to operate a mandatory quality assurance (QA) review system for statutory auditors and audit firms. OPC Burundi’s website identifies an Assurance qualité commission as part of its organizational structure, consistent with the Action Plan’s description of the Quality Assurance Commission.

OPC Burundi has drafted a QA framework aligned with International Standard on Quality Management 1 and International Standard on Quality Management 2, appointed the Quality Assurance Commission, designed a risk-based review methodology, and established internal monitoring and reporting processes for SMO implementation. The 2026-2027 SMO Action Plan indicates that the next steps are to finalize QA procedures, recruit technical capacity, train reviewers, pilot reviews for high-risk firms, and scale the system to all relevant audit engagements from 2026 to 2028.

OPC Burundi should prioritize full operationalization of the QA review system, including approved procedures, trained independent reviewers, a defined review cycle, completed pilot inspections, documented reporting and follow-up processes, and formal linkage between QA findings and investigation and disciplinary procedures.

Current Status: Execute

The revised Accountants Decree (2025) provides the Ordre des Professionnels Comptables du Burundi (OPC Burundi) with responsibility for professional accountancy education, qualification, practical experience, professional assessment, and continuing professional development (CPD). The jurisdiction-level framework is aligned with the Revised 2019 International Education Standards.

During the assessment period, OPC Burundi continued to strengthen its education system through the delivery of the Certified Accounting Technician and Certified Professional Accountant qualification programs, administration of professional examinations, and provision of CPD for members. The 2026-2027 SMO Action Plan also highlights collaboration with universities and regional professional accountancy organizations to enhance professional education, together with planned modernization of qualification syllabi, expansion of public sector content, and improvements to CPD monitoring and digital learning.

OPC Burundi is encouraged to continue implementing its planned enhancements to competency-based education, practical experience monitoring, and digital CPD systems to maintain alignment with evolving international education requirements and emerging competency needs.

Current Status: Sustain

The revised Accountants Decree of 2025 establishes authority for the adoption of International Standards on Auditing (ISA) and other pronouncements issued by the International Auditing and Assurance Standards Board (IAASB), with responsibility shared between the Ordre des Professionnels Comptables du Burundi (OPC Burundi) and the Ministry of Finance.

OPC Burundi supports implementation through professional guidance, introductory audit training, integration of auditing modules into the Certified Accounting Technician and Certified Professional Accountant programs, and engagement with government authorities on audit regulation reform. The 2026-2027 SMO Action Plan also indicates that OPC Burundi is strengthening implementation through planned mandatory auditing continuing professional development, targeted training on International Standard on Quality Management 1, International Standard on Quality Management 2, and revised ISA, and integration of ISA compliance into the developing quality assurance review system.

However, the Action Plan identifies remaining gaps, including limited access to updated standards, inconsistent application across firms, insufficient structured training on new and revised IAASB pronouncements, and the need for systematic monitoring through quality assurance reviews.

OPC Burundi should continue strengthening its process to monitor and implement new IAASB pronouncements, confirm adoption or permitted use of the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities where applicable, expand practical guidance and member training, and use quality assurance findings to address ISA implementation gaps.

Current Status: Review & Improve

The revised Accountants Decree of 2025 establishes authority for adoption and enforcement of the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA). The 2026-2027 SMO Action Plan indicates that the Code has been incorporated into Burundi's legal framework and that OPC's focus is on supporting effective implementation and maintaining alignment with future revisions.

The Ordre des Professionnels Comptables du Burundi (OPC Burundi) supports implementation through professional education, continuing professional development, ethical guidance, and its investigation and disciplinary system. Recent activities include integrating ethics and independence requirements into the Certified Accounting Technician and Certified Professional Accountant qualification programs, strengthening ethics-related continuing professional development, and planning additional guidance and awareness activities for members.

OPC Burundi should continue monitoring revisions to the IESBA Code and provide timely guidance and continuing professional development to support consistent implementation by members.

Current Status: Sustain

The Government of Burundi, through the Ministry of Finance, has responsibility for the adoption and implementation of International Public Sector Accounting Standards (IPSAS) issued by the International Public Sector Accounting Standards Board (IPSASB).

The 2026-2027 SMO Action Plan indicates that the Ordre des Professionnels Comptables du Burundi (OPC Burundi) has no direct authority for IPSAS adoption but plays an advisory and capacity-building role. OPC supports the Ministry of Finance through planned technical cooperation, IPSAS training for public sector accountants, integration of IPSAS into professional education and continuing professional development, and advisory support to ministries and public entities during transition.

Recent public financial management reforms in Burundi remain government-led. The World Bank notes continued support to strengthen public financial management efficiency and transparency, including reforms to improve systems and replace manual processes.

OPC Burundi should continue supporting the Ministry of Finance through IPSAS training, technical input, and public sector capacity-building, while monitoring public sector reporting reforms and advocating for a clear roadmap toward full accrual-basis IPSAS adoption.

Current Status: Sustain

The revised Accountants Decree of 2025 establishes the authority of the Ordre des Professionnels Comptables du Burundi (OPC Burundi) to operate an investigation and disciplinary (I&D) system for professional accountants under its regulatory authority.

OPC Burundi has established a Disciplinary Commission and disciplinary regulations. The 2026-2027 SMO Action Plan indicates that the I&D system remains in progress and identifies further actions for 2026-2028, including strengthening procedures, ensuring independence and due process, linking quality assurance findings to disciplinary and remediation processes, addressing unfair competition, and improving governance of members.

Given OPC Burundi’s direct responsibility and the remaining gaps identified in the Action Plan, OPC Burundi should prioritize finalizing detailed investigation, disciplinary, and appeals procedures; establishing a clear link between quality assurance findings and disciplinary action; strengthening the independence of disciplinary processes; and documenting case outcomes to demonstrate alignment with SMO 6 requirements.

Current Status: Execute

The revised Accountants Decree of 2025 establishes authority for adoption of International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board, with responsibility shared between the Ordre des Professionnels Comptables du Burundi (OPC Burundi) and the Ministry of Finance.

OPC Burundi supports implementation of IFRS through continuing professional development, updates to the Certified Accounting Technician and Certified Professional Accountant qualification programs, and technical guidance to members. The 2026-2027 SMO Action Plan states that IFRS and IFRS for SMEs have been adopted and that OPC Burundi’s ongoing work focuses on promoting consistent application, strengthening training and awareness, developing practical guidance for small and medium-sized entities, and integrating IFRS compliance into the quality assurance review system.

OPC Burundi should continue providing regular IFRS updates, practical application guidance, and targeted training for members, small and medium-sized entities, regulators, banks, and tax authorities to support consistent implementation across the jurisdiction.

Current Status: Sustain