Ordre National des Experts Comptables du Gabon

Quality assurance responsibilities in Gabon are established through the regional frameworks of the Economic and Monetary Community of Central Africa (CEMAC) and the Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA). OHADA Regulation No. 01/2017/CM/OHADA requires professional accountancy organizations in member states to establish a quality assurance review system, and the Ordre National des Experts-Comptables du Gabon (ONEC Gabon) is responsible for organizing that system nationally.

Since the previous assessment, ONEC Gabon has completed its Statement of Membership Obligations 1 (SMO 1) self-assessment, integrated training on International Standard on Quality Management 1 (ISQM 1), International Standard on Quality Management 2 (ISQM 2), and International Standard on Auditing 220 (Revised) into its member and reviewer capacity-building activities, and launched its first quality reviews of member firms in October 2025. ONEC Gabon has also indicated that the review program will be expanded progressively in the 2026–2027 cycle. These actions demonstrate active implementation support and meaningful progress toward operationalizing the jurisdictional quality assurance framework.

However, public information indicates that the system is still being rolled out progressively rather than operating as a fully mature and comprehensive regime covering all mandatory audits. Accordingly, ONEC Gabon is assessed as continuing to implement and strengthen the quality assurance framework and its support for members, but further work remains to demonstrate full and sustained alignment with SMO 1 best practices. Therefore, SMO 1 fulfillment is assessed as Execute.

To further strengthen alignment with SMO 1, ONEC Gabon should continue expanding the review cycle to cover all relevant firms on a regular basis and ensure that the quality assurance review system is fully linked to investigative and disciplinary processes.

Current Status: Execute

Initial professional development requirements in Gabon are established through the regional framework of the Economic and Monetary Community of Central Africa (CEMAC), while the Ordre National des Experts-Comptables du Gabon (ONEC Gabon) supports implementation at the national level through registration, continuing professional development requirements, and training activities. The qualification pathway continues to be based on the French Diplôme d’expertise comptable (DEC), including a three-year practical training period, and ONEC Gabon requires 120 hours of continuing professional development over a three-year period, with a minimum of 20 hours per year.

Since the previous assessment, ONEC Gabon has continued to support implementation through its role in the Association for the Development of Accounting Studies, which provides preparation for the DEC in partnership with the National Institute of Economic and Accounting Techniques in Paris, and through its ongoing training offer, including a published 2025–2026 training catalogue. ONEC Gabon has also indicated outreach to regional stakeholders to support reform of the professional qualification pathway and broader alignment with the 2019 International Education Standards (IES).

These activities demonstrate continued implementation support and progress, but the jurisdiction-level framework remains regionally determined and full alignment with all IES requirements in effect at the time of assessment has not been clearly demonstrated for all categories of professional accountants. Accordingly, SMO 2 fulfillment in Gabon is assessed as Execute.

To further strengthen alignment with SMO 2, ONEC Gabon should continue advocating for updates to the regional qualification framework and document more clearly how practical experience, assessment, and continuing professional development requirements align with the latest IES.

Current Status: Execute

Auditing standards in Gabon are established through the regional framework of the Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA), which requires the application of International Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB) for all statutory audits.

The Ordre National des Experts-Comptables du Gabon (ONEC Gabon) plays an active role in supporting its members with the implementation of ISA. The institute regularly delivers continuing professional development programs covering new and revised standards, including International Standard on Quality Management 1 (ISQM 1), International Standard on Quality Management 2 (ISQM 2), and International Standard on Auditing 220 (Revised). In addition, ONEC Gabon provides practical implementation support through the development and dissemination of audit tools, guidance materials, and templates covering key areas such as engagement acceptance, risk assessment, audit procedures, and reporting.

ONEC Gabon also supports members by building technical capacity through training initiatives, including train-the-trainer programs, and by facilitating access to resources aligned with IAASB standards. Furthermore, the institute contributes to regional technical discussions within OHADA, which helps ensure that members are informed of and prepared for developments in auditing standards.

These activities demonstrate that ONEC Gabon is actively supporting its members in implementing ISA and maintaining alignment with international standards. Accordingly, SMO 3 fulfillment in Gabon is assessed as Sustain.

Current Status: Sustain

Ethical requirements in Gabon are established through the regional framework of the Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA), which requires professional accountants to comply with the OHADA Code of Ethics based on the 2015 International Ethics Standards Board for Accountants (IESBA) Code. At the national level, the Ordre National des Experts-Comptables du Gabon (ONEC Gabon) is authorized to establish ethical requirements for its members and has adopted a national code aligned with the 2018 International Code of Ethics for Professional Accountants.

Since the previous assessment, ONEC Gabon has continued to support members through ethics-related training and continuing professional development. Its published training programs include déontologie as a dedicated topic, and the institute has stated that it continues working to converge its national requirements with more recent versions of the IESBA Code while monitoring member compliance.

These activities demonstrate active support for implementation, but the jurisdiction-level framework remains anchored at the OHADA level to the 2015 IESBA Code and therefore is not yet fully aligned with the latest ethical requirements in effect at the time of assessment. Accordingly, SMO 4 fulfillment in Gabon is assessed as Execute.

To further strengthen alignment with SMO 4, ONEC Gabon should continue its advocacy with OHADA and CEMAC to update the regional ethical framework and continue expanding member guidance and training on the latest IESBA developments.

Current Status: Execute

Public sector accounting standards in Gabon are established through the regional framework of the Economic and Monetary Community of Central Africa (CEMAC), while national standard-setting responsibility rests with the Conseil National de la Comptabilité (CNC). International Public Sector Accounting Standards (IPSAS) issued by the International Public Sector Accounting Standards Board have not been formally adopted in the jurisdiction.

The Ordre National des Experts-Comptables du Gabon (ONEC Gabon) does not have direct responsibility for the adoption of public sector accounting standards but plays an active supporting and advocacy role. ONEC Gabon is a member of the CNC and participates in national discussions on public sector accounting reforms. The institute has provided training to public sector accountants on the application of CEMAC standards and has supported capacity building through dissemination of IPSAS-related materials and awareness initiatives. ONEC Gabon has also engaged with government stakeholders through technical assistance arrangements to support improvements in public financial management practices.

These activities demonstrate that ONEC Gabon is fulfilling a best-endeavor role by supporting the implementation of public sector accounting standards and promoting convergence with IPSAS, despite not having direct standard-setting authority. Accordingly, SMO 5 fulfillment in Gabon is assessed as Sustain.

Current Status: Sustain

Investigation and discipline responsibilities in Gabon are established at the national level by Law No. 022/2017, which authorizes the Ordre National des Experts-Comptables du Gabon (ONEC Gabon) to establish and operate an investigation and discipline system for its members. The legal framework provides for investigation, disciplinary, and appeals mechanisms, while the Organisation pour l’Harmonisation en Afrique du Droit des Affaires framework also includes sanctions for non-compliance with applicable accounting and auditing requirements.

Since the previous assessment, ONEC Gabon has undertaken a number of activities to strengthen and support implementation of its investigation and discipline system. The institute has completed a self-assessment against SMO 6, integrated disciplinary procedures and ethical compliance into its continuing professional development programs, and initiated awareness-raising efforts to inform members of their professional obligations and the consequences of non-compliance. ONEC Gabon also continues to process complaints and apply disciplinary measures, demonstrating that the system is operational in practice.

In addition, ONEC Gabon is supporting its members through training and guidance on professional conduct, including modules on disciplinary procedures and the application of the code of ethics, and is working toward formalizing dedicated investigation and disciplinary bodies to strengthen governance of the system. These activities contribute to reinforcing professional behavior and enhancing members’ understanding of enforcement processes.

While further strengthening of institutional arrangements and public transparency may be needed to fully align with all SMO 6 requirements, the system is operational and supported by ongoing capacity-building and awareness initiatives. Accordingly, SMO 6 fulfillment in Gabon is assessed as Execute.

To further strengthen alignment with SMO 6, ONEC Gabon should prioritize the formal establishment of independent investigation and disciplinary bodies, enhance public awareness and transparency of enforcement procedures and outcomes, and ensure systematic linkage between investigation and discipline processes and quality assurance review findings.

Current Status: Execute

Financial reporting requirements in Gabon are established through the regional framework of the Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA), which requires the application of International Financial Reporting Standards (IFRS Accounting Standards) for the consolidated financial statements of listed companies and entities making a public call for capital.

The Ordre National des Experts-Comptables du Gabon (ONEC Gabon) actively supports its members in the implementation of IFRS Accounting Standards through a range of capacity-building and knowledge dissemination activities. ONEC Gabon organizes continuing professional development programs and technical training sessions covering IFRS requirements and updates, and facilitates access to guidance materials and resources issued by the International Accounting Standards Board and the IFRS Foundation. In addition, the institute supports awareness and understanding of the OHADA accounting framework, including the Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF), which incorporates IFRS Accounting Standards for the relevant entities.

ONEC Gabon also contributes to regional initiatives aimed at strengthening implementation of financial reporting standards, including participation in training-of-trainers programs and dissemination of updated accounting frameworks across OHADA member states. These activities support consistent application of IFRS Accounting Standards and strengthen member capacity to comply with applicable requirements. Accordingly, SMO 7 fulfillment in Gabon is assessed as Sustain.

Current Status: Sustain