To be authorised to practise the profession of liberal accountant, the following conditions must be met:
– Be a citizen of a Member State of the Economic and Monetary Community of Central Africa (CEMAC);
– Enjoy full civil rights
– They must not have been convicted of any criminal offence likely to affect their good repute, and in particular of any of the offences referred to in the legislation in force relating to the prohibition of the right to manage and administer companies;
– Hold an accounting diploma recognised by the authorities of the State of Cameroon;
– Have successfully passed the additional examination for admission to the profession organised by ONECCA under the supervision of the Ministry of Finance, in accordance with the regulatory provisions of the International Federation of Accountants (IFAC).
Except in the case of a reciprocal agreement, nationals of States outside the CEMAC are not authorised either to practise the profession of Chartered Accountant in Cameroon or to set up a Chartered Accountancy firm between themselves.
They are, however, permitted:
– Either to be salaried in a chartered accountancy firm;
– Or to set up a public accounting firm with partners of Cameroonian nationality, provided that the latter have a two-thirds (2/3) majority in number and capital.
In order to set up the public accounting firm referred to in paragraph 1 above, the persons referred to therein must also fulfil the following conditions:
– Produce a certificate of effective residence in Cameroon;
– They must not have been struck off the Register of Chartered Accountants in their country of origin or in any other country where they previously practised.
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