On Friday, September 15th, 2017 ten draft implementing texts of the Law 29-2013, November 18, 2013 on the creation of the national association of chartered accountants (NACA), were presented and officially handed over to the Congolese government at the headquarters of the ministry of finance and budget in Brazzaville(Republic of the Congo) by the National council of the association of chartered accountants of France, to which they had previously been sent for validation.
As he was receiving the envelope containing the electronic version of the draft implementing texts from Mr. Arezki Mahiout, representing the National council of chartered accountants of France (NCCAF), the Congolese public prosecutor to the NACA, Henri Loundou, executive director of the government accounting, on behalf of the minister of finance and budget, honourable Calixte Nganongo, said that the "future adoption of the draft texts will be an important stage towards the creation of the national association of chartered accountants of Congo".
The following texts are part of the draft implementing texts - the decree on the setting up of the disciplinary committee, the decision on the organization and running of permanent commissions, the code of ethics, the chartered accoun-tants charter, the rules of procedure and so on.
These are draft texts which are in comply with international data and stan-dards. Once they are reviewed, they will be signed either by the Congolese minister of finance(as regard orders), the head of state or the council of ministers (as regard decrees). The opening session of the national association of chartered accountants of Congo will be convened following the adoption and the issue of the texts.
Complying with international standards to improve the business climate
The reception of the draft implementing texts of the Congolese law on the creation of a national association of chartered accountants is taking place three months after OHADA adopted the rule on the harmonization of the practices of the professionals of accounting and audit on June 8, 2017. The rule will come into effect on January 1, 2018 at the same time as the uniform act on the accounting law and financial information. So, Congo, as a signing member country of the OHADA treaty and as regard the creation of the national association of chartered accountants, commits to comply with international standards for many reasons.
According to the chairman of the association of the professionals of accounting of Congo-Brazzaville (APA), Andre Gomez Ngali, for example, "the APA will be replaced by the association of chartered accountants of Congo and benefit from the improvement of the business climate. This will bring peace of mind, attract foreign investors and improve the rank of Congo in the chart of Doing business"
Press department of the Ministry Finance