Registration with the Board of Accountants and Expert Accountants [auditors] is required for practicing the profession and constituting or becoming partners in accounting and auditing companies. Foreigners who are resident in Angola may register with the Board subject to reciprocity conditions.
"Article 2. (Accounting exercise)
1- Accounting can be exercised as a liberal profession or in a dependent manner and is governed by this law, by the statute of the Representative Entity of Accountants and Accounting Experts and by other applicable legislation.
2- Accounting can only be performed by professionals registered with the Representative Entity of Accountants and Expert Accountants [auditors].
3- Violation of the provisions of the previous number is considered illegal exercise of the profession and, as such, punishable under the terms of the Law. [...]" (Law No. 3/01, of 23 March - on the exercise of accounting and auditing [google translation])
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"Article 45 (Registration Conditions)
1. The following are conditions for registering with the Order as an Accountant:
a) Have Angolan nationality, or have the status of resident foreigner and provided that, in this case, there is reciprocal treatment in their country of origin;
[...]
ARTICLE 46. (Registration of foreigners)
1. The special registration in the Order, as Accountant, of foreign citizens as Accountants is allowed, provided that they are domiciled in Angola, and they cumulatively satisfy the following conditions:
a) they are in their country of origin registered as technicians in the exercise of functions identical to those referred to in article 41, with the competent body;
b) express themselves fluently in Portuguese;
c) meet the requirements set out in paragraphs b) to d) and g) of the previous article;
d) obtain approval in a specific exam on matters of the Angolan legal system related to the exercise of the functions of Accountant, namely commercial law and tax law; and
e) there is reciprocal treatment by their country of origin, in relation to Angolan professionals who are in the same circumstances.
2. The examination referred to in paragraph d) of the previous number, if there are candidates, will be held once a year, on a date to be designated by the Enrollment Board.
[...]
SECTION II - Expert Accountants [...]
ARTICLE 75. (Applicable provisions)
The corresponding articles contained in the previous section, in particular articles 42 to 46 and 48 to 70, are applicable to the Accounting Experts, with the adaptations that may eventually prove necessary.
[...]
Article 82. (Admission as a Member to the Order)
Members of the Order, civil societies of Accountants, companies of Expert Accountants, and commercial companies governed by Angolan law may be members, under the terms to be defined by special legislation.
Article 83. (Registration)
As long as the legislation provided for in the previous article is not published, they may apply for registration with the Order in the category of accountants or accountants, as the case may be, commercial companies governed by Angolan law, whose corporate purpose includes, respectively, the provision of accounting services. and, or audit under the following conditions:
a) The management or direction of the company is, respectively, exclusively assigned to accountants or accountants registered in the Order
b) The company is not dependent, even indirectly, on any person or economic group;
c) The company does not have financial holdings in industrial, agricultural or banking companies, or civil societies.
[...]
ARTICLE 106.(Reciprocity)
The conditions established in subparagraph a) no. 1, of article 46 of the present statute, concerning the reciprocal treatment by the country of origin of foreigners wishing to register as members of the Order, only have practical effect from the date of date of membership of the IFAC or one of the regional bodies. [...]" (Presidential Decree No. 232/10 of October 11 - STATUTE OF THE BOARD OF ACCOUNTANTS AND ACCOUNTING EXPERTS [google translation])
Law No. 3/01, of 23 March - on the exercise of accounting and auditing [google translation]
Presidential Decree No. 232/10 of October 11 - STATUTE OF THE BOARD OF ACCOUNTANTS AND ACCOUNTING EXPERTS [google translation]
[<a href="https://www.ocpcangola.org/legislacao.aspx">Law</a>],[<a href="https://gazettes.africa/archive/ao/2010/ao-government-gazette-dated-2010-10-11-no-193.pdf">Decree</a>]