PROFESSIONAL DEVELOPMENT PLAN 2023 -2025
1. INTRODUCTION
The activities of the last three years of ONECCA, based on the last three-year plan for the development of the profession 2020 – 2022 which is coming to an end, have been marked by important activities carried out at the level of all technical commissions, with three main strategic objectives:
- Increase the visibility of ONECCA to the public (Business Talk, Congress, quarterly journals, etc.);
- Improving members’ activities and institutional governance;
- Consolidate ownership of the profession’s core values and standards.
In a context of global crises (Covid-19, war in Ukraine, political instability in several African countries, etc.), major efforts were made during the previous mandate to implement this plan.
The 2023 – 2025 development plan is in line with the vision of a strong, respected, relevant, visible to third parties, peaceful and public interest-oriented Institute. It consolidates the achievements of the previous plan while integrating new activities necessary to achieve the strategic objectives structured by technical commission.
The three strategic objectives for the three-year period 2023-2025 are as follows :
N° |
Strategic objectives |
Implementation structure |
1 |
To improve the activities of the members and the visibility of the Institution |
· Members’ Commission |
2 |
Improving the governance of the institution (services to members and third parties) |
· Members’ Commission |
3 |
Conform to the core standards and values of the profession as required by IFAC: – Quality control and professional standards (SMO 1, 3 and 7) ; – Training (SMO 2) ; – Deontology and discipline (SMO 4 and 6). |
· Technical Affairs Committee · Education and Training Committee ; · Conduct and Discipline Committee.
|
The three-year action plan is presented by strategic objective.
- Plan 1 to improve members’ activities and the visibility of the Institute
N° |
Areas |
Activities |
2023 |
2024 |
2025 |
|
1 |
To develop the activities of the members by defending the scope of competence of the liberal accounting professional. |
In liaison with the institutions concerned, propose and follow up actions aimed at the rigorous application of the texts relating to auditing by credit institutions and microfinances. |
x |
x |
|
|
Propose and carry out actions aimed at respecting the exclusive field of competence in forensic accounting and the judicial representative in the courts. |
x |
x |
x |
|||
Propose and carry out actions to ensure that all stakeholders comply with the accountant’s visa. |
x |
x |
x |
|||
2 |
Protecting the perimeter of the profession and the public interest through the evolution of the legal framework |
Set up the ad hoc committee in charge of revising the texts governing the profession. |
x
|
|
|
|
In liaison with the other CEMAC national Institutes, propose a revised draft regulation. |
x |
|
|
|||
Prepare the draft revision of the 2011 Act and the Rules of Procedure. |
|
x |
|
|||
Initiate approaches to the authorities with a view to amending the organic texts. |
|
x |
x |
|||
3 |
Develop members’ activities through institutional partnerships |
– Meet and strengthen partnerships with key institutional actors: COBAC, APECCAM, GICAM, CONSUPE, MINJUSTICE, OHADA, CEMAC, etc. – Operationalise the partnerships already signed such as FEICOM, APME, CONSUPE, BMN.
|
x |
x |
x |
|
4 |
Make the profession more dynamic by implementing the Antanorivo Appeal. |
Registering non-professional chartered accountants, public sector chartered accountants and trainee chartered accountants on the Roll of the Institute, for a more dynamic profession. |
x |
x |
x |
|
5 |
To improve the visibility of the Institution in the tax field. |
– Develop the ONECCA’s permanent tax watch master plan; – Preparing ONECCA’s contributions to the finance law and in general to all requests for tutelage; – Propose and follow up the implementation of actions aimed at implementing the mandatory visa of the chartered accountant on the financial statements; – Set up and run the tax club for accountants; – Implement at least one activity aimed at strengthening the fiscal skills of members; – Conduct a study on the functioning of the “Centres de Gestion Agree” and the role of chartered accountants. |
x |
x |
x |
|
Prepare a Tax Pocket Guide following each Finance Law. |
|
x |
|
|||
Design and implement a system for monitoring and controlling the activities of the approved management centres. |
|
x |
x |
|||
6 |
Public sector (public enterprises, public administrations and decentralised local authorities) |
Develop an activity aimed at strengthening the partnership with the supervisory authorities to support ONECCA in the implementation of IPSAS;
|
|
|
|
|
– Develop an activity aimed at strengthening cooperation with decentralised local authorities: In partnership with FEICOM, train the accountants of CTDs. – To design and implement at least one activity aimed at developing members’ skills for services to decentralised local authorities. |
x |
x |
|
|||
Design and implement at least one activity to develop members’ IPSAS practice skills. |
|
|
x |
|||
7 |
Institutional communication |
– Designing and leading ONECCA’s communication activities: publication of monthly and quarterly journals, website animation, communication on social networks (Facebook, Youtube, LinkIn, etc.); – Organise ONECCA open days. – Publish the Institute’s roll and digital roll in January. – Strengthen communication in the written press, audiovisual, etc. |
x |
x |
x |
|
- Plan 2 to improve the governance of the institution (services to members and third parties)
N° |
Areas |
Activities |
2023 |
2024 |
2025 |
1
|
Solidarity between members and social responsibility |
– Organising active assistance from ONECCA and members in the event of happy or unhappy events affecting a member; – Design and implement an annual collective activity of solidarity between members; – Design and implement an activity related to the role of the accountant in corporate social responsibility. |
x
|
x |
x |
2 |
Digitalisation |
– Develop the ONECCA’s IT master plan. – Digitalising the main services to members (e-learning, professional documentation, compliance with obligations to ONECCA, etc.). |
x |
|
|
– Acquire and implement membership management software – Acquire and implement accounting and budget management software for the institution. |
|
x |
x |
||
3 |
Improving the Institution’s resources |
– Preparing grant applications to international institutions, negotiating and obtaining grants to improve ONECCA’s compliance with IFAC requirements; |
x |
x |
x |
Establish a reserve fund for investment. |
|
x |
|
||
Increase revenue from membership fees by at least 20% per year. |
|
x |
x |
||
4 |
Evaluate the members of the Council |
– Design and implement an evaluation system for Council and sub-committee members. |
x |
|
|
5 |
Improve the skills of the Institution’s staff |
– To draw up a plan for the development of the Institution’s human resources; – Develop the skills of the Institution’s staff to better serve the members. – Evaluate staff on the basis of annual objectives. – Improve administrative management by training administrative staff on governance, internal control and the application of procedures;
|
x |
x |
x |
Plan 3 for compliance with the profession’s core standards and values as required by IFAC
N° |
Areas |
Activities |
2023 |
2024 |
2025 |
1
|
Quality control (SMO 1) |
– Complete the first cycle of quality control and prepare the report on the state of the profession; – In liaison with the Education and Training Commission, provide training for members on quality control (ISA 220, ISQM1 and 2); – Design and implement the quality assurance system at the level of the institution – Select and train quality controllers; – Design and implement an activity aimed at the implementation of the quality control system in the firms; – Design and implement the programme for the second quality control cycle, so as to ensure the control of at least 50% of the firms performing assurance engagements. |
x
|
|
|
Designing and implementing the second quality control cycle and preparing the report
|
|
x |
x |
||
3
2 |
Professional standards and documentation (SMO 3) |
– In liaison with the Education and Training Commission, provide training for members on ISAs and practical guides to the application of OHADA professional standards; – Establish the ONECCA technical monitoring master plan. |
x |
|
|
To popularise professional standards and digital audit tools (PACK PE and AUDITSOFT) and to set up an ONECCA library. |
x |
x |
x |
||
Designing, printing and disseminating standard work files;
|
|
x |
|
||
Designing and popularising the ONECCA auditing standards;
|
|
x |
|
||
Digitalising members’ access to professional standards, audit guides and documentation templates.
|
|
x |
|
||
Develop a guide to forensic accounting. |
|
|
x |
||
Establish a physical and virtual library of the NECCA. |
x |
x |
x |
- Training
N° |
Areas |
Activities |
2023 |
2024 |
2025 |
1 |
Training of members |
To revise, popularise and apply the members’ training charter. |
x |
|
|
– In liaison with the Technical Affairs Commission, define and implement mandatory training for members in accordance with IFAC requirements (SMO 2); – Collect training needs from members and adapt the training programme accordingly. |
x |
x |
x |
||
In conjunction with the Digitisation Commission, implement distance learning for members.
|
x |
x |
|
||
2 |
Training of employees |
– Design and implement a training curriculum for financial and IT auditors by grade (Assistant to Manager); – Design and implement a curriculum in public accounting (Assistant to Manager). |
x |
x |
x |
3 |
Internships and additional examinations for access to the profession |
Propose basic texts relating to the compulsory training courses for public accountants and the complementary examinations for access to the profession. |
x |
|
|
Reviewing files relating to internships and supplementary examinations. |
x |
x |
x |
||
4 |
ONECCA-INTEC
|
– Increase the number of students by at least 20% compared to the average of the last 3 years. To do this, develop actions to achieve this, in liaison with the communication sub-committee: Improve the student success rate in INTEC exams. To do this, set up, define and apply the teachers’ charter, define the programme and procedure for supervising students on work placements, etc. |
|
|
|
Open the ONECCA-INTEC Centre in Bafoussam. |
|
|
|
||
To set up the Bachelor and Master CCA training in Douala and Yaoundé. |
x |
x |
x |
||
5 |
Anglo-Saxon training |
Review the current agreements between ONECCA and the two training organisations ACCA and ICAN |
x |
x |
|
In collaboration with the sub-committee on traineeships and complementary examinations for access to the profession, update the specific procedures for confirming the professional and academic level of applicants to the profession. |
x |
|
|
||
Set up the ONECCA-ICAN training centre in Douala. |
x |
x |
x |
||
6 |
Education reform |
Review the report of Prof. Burlaud, previous works and take stock of accounting education in Cameroon. |
x |
x |
x |
7 |
Continuing education for accountants in companies, public administrations and local authorities |
Designing and implementing training programmes leading to certification (OHADA accounting, public accounting, etc.) for companies, administrations and local authorities. |
x |
x |
x |
- Ethics and discipline
N° |
Areas |
Activities |
2023 |
2024 |
2025 |
1
|
Ethics
|
– To provide training to members on the OHADA Code of Ethics for Accounting and Auditing Professionals and on the latest news of the IESBA; – Writing articles on the civil, criminal and disciplinary liability of the public accountant and the auditor with the support of experts in the field; |
x |
|
|
Designing and conducting training courses on the civil, criminal and disciplinary liability of public accountants and auditors. |
x |
x |
x |
||
2
|
Discipline |
– Develop and monitor the implementation of a rigorous programme for the resolution of ongoing disciplinary and litigation cases. – Carry out in the first half of each year the Institution’s self-assessment on compliance with IFAC’s investigation and discipline requirements (SMO 6) and implement measures to correct the weaknesses identified. |
x |
x |
x |
3 |
Combating the illegal practice of the profession |
To take stock of the illegal practice of the profession in Cameroon. |
x |
x |
|
– Design and implement at least one activity per year to combat the illegal practice of the profession. – Ensure the publication of the table every end of January and ensure wide dissemination. |
|
x |
x |
||
4 |
Combating money laundering and terrorist financing |
– Develop the ONECCA directive on the fight against money laundering and terrorist financing; – In liaison with the Education and Training Committee, provide training to members on the implementation of the AML/CFT Directive; – Preparing communication with the supervisory authorities on the measures taken by ONECCA to combat money laundering and the financing of terrorism. |
x |
x |
|
To conduct awareness raising activities for members in the fight against money laundering and to contribute its experience to the work in liaison with the authorities. |
|
x |
x |
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