The National Order of Chartered Accountants and Chartered Accountants takes stock of the profession. Proceeding to the opening of their strategic retreat in Saly, Mor Dieng, new president of Onecca, reviewed the threats hanging over their profession.

The new president of the National Order of Chartered Accountants and Chartered Accountants (Onecca), Mor Dieng, did not use the language of wood to peel the threats that await the profession. Taking stock of the situation yesterday, during the Order’s strategic retreat, Mor Dieng affirmed that “the guarantee of reliable and sincere financial information is seriously threatened in Senegal by the scourge of the illegal exercise of the profession. “. He notes that “total confusion has set in and some people, who bear the title of experts in fields other than that of public accountancy, are identified as being illegals who keep accounts up to in the preparation of the financial statements. The illegal exercise of the profession of chartered accountant or chartered accountant has a very negative impact on the level of tax revenue for the State; it is a scourge that plagues the economic and social development of Senegal”. And in the opinion of the president of Onecca, “the financial statements drawn up in the context of the illegal exercise of the profession are neither regular nor sincere, and they encourage tax evasion, money laundering and the financing of terrorism”.

Despite the tireless efforts of the Directorate General of Taxes and Domains (DGID) and the compulsory visa of the financial statements, denounces the chartered accountant, “many financial statements are filed without a visa from a member of the Order and the current system of visas does not prevent the multiplicity of financial statements”.
This is why chartered accountants and accountants are waiting for “the institutionalization of the Single Window for the Filing of Financial Statements (Gudef) by the Dgid, in collaboration with Onecca, Ansd, Bceao and the Registry of the Commercial Court , in accordance with the WAEMU directive on Gudef”.
Because, they consider, “the business manager who entrusts his accounting to a non-member of Onecca and the one who performs the illegal exercise, as well as the chartered accountant and the certified accountant who cover the illegal practitioner , are accomplices who incur criminal liability”.

“Dumping and non-compliance with scales, a dangerous scourge”

Beyond that, Onecca points out that “confusion in areas of expertise is also possible at court level, in the context of certain expert assignments which fall within the competence of the chartered accountant, but which are entrusted to other competent experts in other fields. With the digitization program of the Dakar Commercial Court, our concerns should be taken into account. In the era of digital technology and artificial intelligence, the question is how to reinvent our profession and guarantee opportunities for our members. Dumping and non-compliance with scales is a dangerous scourge that threatens our missions”, underlines Mr. Dieng.
Before mentioning the problems related to communication and the development of the profession. In this regard, he laments, “we have fallen far behind in the field of communication, which has partly facilitated confusion with others who are very different from us. The time has come to make ourselves known throughout the national territory, especially in this critical context where the fight against money laundering and the financing of terrorism (Lcbc/ft) is at the center of the concerns of public authorities and Onecca”.

Faced with these challenges, Onecca plans to “create an Approved Management Center (Cga) in each departmental capital with a tax center where no member of the Order is based. These CGAs will facilitate support for the installation of groups of young chartered accountants and beginner chartered accountants within the framework of the incubation centers, to enable them to recover the portfolios of the CGAs for their personal accounts”.

Chartered accountants and chartered accountants also consider that “for a guarantee of speed, professionalism, transparency and independence, the Order should be able, on the basis of memoranda of understanding, to provide assistance to the National Assembly and to the Court of Auditors in their missions of control of public expenditure provided for by the organic law relating to the laws of finance”.

Indeed, argues Mor Dieng, “Senegal’s credibility would be strengthened if the auditing of the accounts of all the local authorities were entrusted to the members of Onecca within the framework of a protocol. This is the case in Côte d’Ivoire, where all communities are audited by chartered accountants”. All these concerns will be the basis of the work that will be carried out during these 3 days of retreat in Saly Portudal. The objective is to ensure that Onecca has a solid strategic roadmap that matches its ambitions.

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