Mauritania flag Mauritania: Business Environment

Accounting and accounting rules in Mauritania

Accounting Rules

Tax Year
The fiscal year is the calendar year.
Accounting Standards
Mauritania has a Chart of Accounts but the requirements concerning presentation of accounts are not yet very well developed. Mauritanian GAAP are applied.
Accounting Regulation Bodies
Central Mauritanian Bank
Mauritanian Court of Accounts
Accounting Reports
Companies must establish a balance sheet, operating account and profit and loss account. Every year an inventory indicating the expenses and liabilities is established, as well as a profit and loss account.
Publication Requirements
No obligation of publication.
Professional Accountancy Bodies
Mauritanian National Order of Chartered Accountants
Certification and Auditing
Financial statements of all companies must be audited annually by a qualified auditor applying ONECRIM's standards. You can contact an external auditor: BSD & Associés.
Accounting News

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Latest Update: May 2024