Foreign participation in auditing and accounting firms in DRC is subject to a reciprocity condition.
"CHAPTER 3: PROFESSION
Section 1: Conditions
Section 36
No one can be admitted to the Order of Chartered Accountants if he does not meet the following conditions:
1. be domiciled in the Democratic Republic of Congo;
[...]
Section 38
Subject to reciprocity, any natural person of foreign nationality may be entered on the roll of the Order as a Chartered Accountant under the following conditions:
1. fulfill the conditions provided for in article 36 of this law;
2. pass the admission test on the economic, tax and legal regulations of the Democratic Republic of Congo.
Similarly, any legal person of foreign nationality may also be registered on the roll of the Order, provided that they have been registered on the roll of the Order of their country of origin.
[...]
Section 41
No one may use the title of Chartered Accountant in his corporate name, corporate purpose or in his advertising if he is not registered on the roll of the Order.
[...]
Section 48
Chartered accountants may, for the exercise of their profession, set up among themselves or with persons who are not members of the Order, chartered accountant companies, in accordance with the legislation in force and with the authorization of the National Council. of the order.
Companies of Chartered Accountants, to be formed between members and non-members of the Order are subject to the following conditions:
1. have as their exclusive object the exercise of the profession of chartered accountant;
2. justify that at least 3/4 of their shares or shares, as the case may be, are held by chartered accountants registered on the roll of the Order;
3. justify that 2/3 of the shares are held by Congolese chartered accountants.
4. Choose the manager from among the chartered accountant associates.
Directors of this company who are not members of the Order may not use the title of Chartered Accountant.
They cannot bind the company vis-à-vis third parties on a professional level.
Rule 49
The Chartered Accountant can associate with foreigners registered on the roll of the Order of Chartered Accountants of their country of origin, to create a company of Chartered Accountants, according to the legal provisions in force in the Democratic Republic. of the Congo and in accordance with international treaties to which the country is a party or subject to reciprocity.[...]" (LAW N° 15/002 OF FEBRUARY 12, 2015 ON THE CREATION AND ORGANIZATION OF THE NATIONAL ORDER OF EXPERTS-COMPTABLES [google translation])
LAW N° 15/002 OF FEBRUARY 12, 2015 ON THE CREATION AND ORGANIZATION OF THE NATIONAL ORDER OF EXPERTS-COMPTABLES [google translation]
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