normativa-tecnica

The College of Accounting Experts of Equatorial Guinea (CECGE) adheres to internationally recognized standards and regulations to ensure the highest level of professional practice in accounting and auditing. These guidelines promote consistency, quality, and ethical conduct across all members and affiliated firms. Below are the key technical and regulatory frameworks adopted in the Republic of Equatorial Guinea.

RegulaciĆ³n adoptada por el Consejo de ministros de los paĆ­ses miembros de la OHADA.

Professional Standards
  • Professionals are required to perform legal or contractual audits in compliance with international auditing standards.
  • Applicable Standard: ISA (International Standards on Auditing), as published by the International Federation of Accounting Experts (IFAC).
  • Professionals are required to perform legal or contractual audits in compliance with international auditing standards.
  • Applicable Standard: ISA (International Standards on Auditing), as published by the International Federation of Accounting Experts (IFAC).

Audit by the Accounting Auditor (OHADA Space)

  • Prepared by the National Accounting Commission (CNC-OHADA).

Other Interventions by Professional Accounting Experts.

  • Guia para los profesionales de contabilidad y auditoria.
  • Framework to maintain and enhance the quality of professional practices and services.

Las regulaciones contables

Harmonization of Business Law in Africa (OHADA Treaty)
  • La acta uniforme relativo a derecho contable
  • Siscohada

Plan General de Cuentas aplicable en Guinea Ecuatorial

Accounting Systems and Plans
  • Plan de Cuentas General de la Siscohada
  • General Accounting Plan for PIE Companies
  • Sistema Minima de la Tesoreria
  • Plan de Cuenta de la CIMA
  • Plan contable - COBAC