Draft:Ordre National des Experts Comptables et des Comptables Agréés du Burkina Faso
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ABOUT ONECCA-BF
[edit]The National Order of Chartered Accountants and Certified Accountants of Burkina Faso (ONECCA-BF) was established by Law No. 048-2005/ADP on December 20, 2005, and its implementing decree No. 2007-366/PRES/PM/MFB on June 8, 2007.
ONECCA-BF operates under the supervision of the Ministry of Economy, Finance, and Development, which appoints a Government Commissioner to liaise with the Order. The organization has a code of ethics and professional conduct. Practicing as a Chartered Accountant or Certified Accountant requires adherence to duties and obligations, which serve as safeguards to uphold public interest and the credibility of the services provided.
According to Article 22 of Decree 2007-366, the Order is governed by a National Council consisting of twelve (12) members elected at the General Assembly, including eight (8) chartered accountants and four (4) certified accountants.
MISSION OF ONECCA-BF
[edit]- Oversee the practice of the professions of Chartered Accountant and Certified Accountant as defined by law, subsequent regulatory provisions, the Internal Regulations, and the Code of Professional Duties
- Draft the Internal Regulations and the Code of Professional Duties for the Order of Chartered Accountants and Certified Accountants, including provisions related to quality control of the profession, or propose amendments and have them adopted by the General Assembly.
- Define the rules for setting fees.
- Defend the material interests of the Order and manage its assets.
- Represent the Order in all civil matters, including exercising all rights reserved for the civil party before any jurisdiction concerning actions that directly or indirectly harm the collective interest of the profession.
- Prevent and mediate any professional disputes or conflicts.
- Decide on applications for registration in the Order's Registry and on the list of internships.
- Monitor and supervise internships, and issue certificates of completion.
- Submit any requests or suggestions concerning the professions of Chartered Accountant and Certified Accountant to the supervisory authorities and the Permanent Council of the Accounting Profession.
- Raise any issue with the supervisory authorities and the National Accounting Council if its accounting aspects could impact the nation's economic life.
- Ensure the general discipline of the Order and impose disciplinary sanctions.
- Collect membership fees, propose the rates, execute the budget, and prepare financial accounts.
- Appoint members to the commissions referred to in Article 42 of these Internal Regulations.