In 2022, IFAC, with funding from GAVI—the Vaccine Alliance and the Global Fund to fight HIV/AIDS, Tuberculosis and Malaria, and in collaboration with the Pan African Federation of Accountants (PAFA) began implementation of a capacity building project in support of the Ordre National des Experts Comptables et des Comptables Agréés du Burkina Faso (ONECCA-BF). The partnership between IFAC, Gavi and The Global Fund focuses on building the capacity of professional accountancy organizations (PAOs) and their members to support resilient and sustainable health systems in lower-income countries. Both organizations invest in Public Financial Management (PFM) and acknowledge the role of accountancy capacity in maximizing the effectiveness and impact of their lifesaving disbursements of funds for public health initiatives, while mitigating the risks of fraud and misappropriation of funds. The project supporting ONECCA-BF aimed to strengthen accountancy capacity in the public health sector by supporting resilient and sustainable public financial management systems as well as the use of country systems. The project had four main goals:
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Implement African Professionalisation Initiative (API)’s Accelerated Learning Programme (ALP)
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Translate the IESBA Code
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Strengthen ONECCA-BF’s Investigation and Disciplinary System
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Develop a CPD Program
GOAL #1: Implement the African Professionalisation Initiative (API)’s Accelerated Learning Programme (ALP)

The ALP is a transformative program that significantly raises the level of public sector accounting proficiency over three years as practitioners pursue and attain a specialized qualification. By raising the level of public sector accounting proficiency, health systems in Burkina Faso become more efficient: budget execution improves, reducing delays in service delivery; public funds are dispersed for relevant, pressing health needs; waste is reduced; and accountability and transparency in public financial management is reinforced. To implement the ALP, the ONECCA Business School launched in September 2024 in Ouagadougou, offering tailored training opportunities to build critical skills through the API ALP curriculum for both new students and incumbents in the public sector. A dedicated first cohort has now been identified and will be onboarded in October 2025.
GOAL #2: The translation of the latest edition of the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants and developing related training material into French

Ensuring that accountants have a strong grasp on professional ethics is essential to reducing corruption and enhancing transparency, both key to the project’s goal of supporting resilient and sustainable health systems in lower-income countries. The release of a new French translation of the IESBA Code of Ethics for Professional Accountants is also a key development. Prior to this initiative, the most recent version available in French dated back to 2018, lagging behind important updates that have since shaped the global profession.
With this new translation, ONECCA-BF members and accountants across French-speaking Africa now have an up-to-date version of the IESBA Code. This achievement will reinforce ethical compliance, enhance trust, and strengthen the professional reputation of accountants in the region. It is a critical step toward building a culture of integrity, accountability, and excellence.
GOAL #3: The strengthening of ONECCA-BF’s Investigation and Disciplinary System by aligning it with international best practices and developing related training materials

With the IESBA Code of Ethics translated, the first training on the Code was conducted in October 2024. The implementation and enforcement of the IESBA Code of Ethics furthers the goal of training professional accountants and auditors, who are vanguards in accountability, transparency, and good governance in the public sector. During the training, students learn about the investigation and discipline processes consistent with international and best practices in Burkina Faso and in other Francophone countries in the Organization for the Harmonization of Business Law in Africa (OHADA) region.
There is ongoing engagement with regional standard setters to promote the adoption and implementation of the latest version of the IESBA Code.
GOAL #4: The development of a Continuing Professional Development (CPD) programme to develop future-fit and ready professional accountants for the private and public sectors

The accountancy profession is constantly evolving. Professional development is an ongoing process, and accomplishment of the project’s goal of training future-fit and ready professional accountants was dependent on having access to continuous learning. ONECCA-BF’s creation of a CPD programme was completed in October 2024 and is currently underway for 2025-2028.
Given its advancement of these goals, ONECCA-BF is now mentoring the Ordre National des Experts Comptables de la République du Congo. This transfer of knowledge with other PAOs in the region working towards IFAC membership exemplifies IFAC’s mission to connect and unite the profession. Meanwhile, ONECCA-BF’s efforts towards strengthening the accountancy capacity in the public health sector are helping to create more resilient and sustainable public financial management systems, capable of operating robust public health services.