República Democràtica del Congo flag República Democràtica del Congo: Entorn econòmic

Comptabilitat a la República Democràtica del Congo

Accounting Rules

Tax Year
The tax year is the calendar year.
Accounting Standards
IFRS Standards are required for all listed companies and companies making a public call for capital. All other companies are permitted, but not required, to use IFRS Standards.
Accounting Regulation Bodies
Organisation for the Harmonisation of Business Law in Africa (OHADA)
Permanent Accounting Council of the Democratic Republic of Congo (CPCC)
Accounting Reports
According to art. 8 of the Accounting Act of the Organisation for the Harmonization of Corporate Law in Africa (OHADA), companies must publish a balance sheet, a profit and loss account, a statement of cash flows and notes to the financial statements.
All listed companies and companies making a public call for capital must use IFRS standards for their financial statements.
Publication Requirements
Companies are required to submit an annual financial statement and tax returns (before April 30th, subject to a penalty of 20% for the first offence and 40% for the second one).
Professional Accountancy Bodies
Permanent Accounting Council of the Democratic Republic of Congo (CPCC)
Certification and Auditing
The financial statements of PLCs must be audited. The appointment of an external auditor is mandatory for all limited companies, but also for limited liability companies that meet two of the following three conditions: annual turnover exceeding FCFA 250,000,000, balance sheet total exceeding FCFA 125,000,000, permanent staff over 50 people.
Accounting News
IFAC's DRC accounting news and updates

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Actualitzacions: April 2022

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