The OHADA Uniform Act on Accounting Law and Financial Reporting (UAAFR), adopted by the Council of Ministers of OHADA on January 26, 2017 in Brazzaville (Congo), was published in the Official Gazette of the Organization on February 15, 2017. With more than 1,200 pages, the special edition devoted to the publication of this important instrument also contains the revised OHADA accounting system (SYSCOHADA), namely: the OHADA general accounting plan and the consolidated and combined accounting rules. This important edition also contains Decision No. 05 of January 26, 2017 fixing the costs of issuing documents at the Registry of the Common Court of Justice and Arbitration (CCJA).
In accordance with the instructions of the Conference of Heads of State and Government, the updated UAAFR and SYSCOHADA will be the only accounting reference in all OHADA Member States and will enter into force on January 1st, 2018 for personal accounts, and on January 1st, 2019 for consolidated accounts, combined accounts and financial statements prepared in accordance with IFRS.
The special issue of the Official Journal on the publication of this important instrument is available for sale at the Permanent Secretariat of OHADA. The UAAFR and its appendix may also be downloaded here.
The Permanent Secretary,
Prof. Dorothé C. SOSSA.