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Hello, with behind the usual schedule (and I'm terribly sorry!), you will find below the table 1 / 2 of Offences leaders for social tax and their penalization in
Burkina Faso .
TABLE VI: Offences Tax Law Burkina Faso

Note: For a better view of Table click on:

http://docs.google.com/Doc?id=df5q588m_20c4754p9b

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Presentation of the association ILYAKA

ILYAKA The association aims to promote art and artists is organizing two fairs a year:

• Show ID HOUSE (Invitation to the decoration of the House)
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Wishes 2009 October 17, 2008, a date marking a milestone for the accounting profession

Hello, you find below the table of the month (5 / 5) on violations of social Dirrig.

EXHIBIT V: Offences corporate law

Note: For a better view of the table see:

http://docs.google.com / Doc? id = df5q588m_14dmxz3hcw

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Summary Tables of major crimes committed by company executives and their penalty in Burkina Faso ( more ...)


professionals were mobilized against Article 14 of Law on the modernization of the economy (LME) in France since the draft bill. Mobilization remained firm throughout the adoption process evidenced by the various regional public events on 19, 20, 21 and 23/05/2008, and finally the public demonstration in Paris on 27/05/2008-voir photo below CNCC-cons (nearly 2000 profesionals in the street and + 8000 petitions and submitting proposals to members of the profession)
But nothing helped, despite the current global financial insecurity and also cost of living (is not it! ) French National Assembly adopted June 6, 2008 the famous Article 14, which removes the requirement to obtain an audit by an auditor (CPA) in Corporations simplified below the thresholds set by decree with the exception of SAS owning more than 5% of another company. Bravo to the occupation of CAC mobilization as exemplary and strong which could not fail to inspire our youth organizations.

Return to the sense of a struggle in the following links:

http://www.cncc.fr/dossier_lme.html press #

http: / / www.cncc.fr / manifestation_LME.html

http://www.cncc.fr/videos.html # lcicazes

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Summary Tables of major crimes committed by company executives and their penalty in Burkina Faso (more. ..)

Hello, please find below the table of the month (4 / 5) on violations of social Dirrig.
TABLE IV: Violations of company law

Note: For a better view of the table see:

http : / / docs.google.com / Doc? id = df5q588m_12d6kfgfdk

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Summary Tables of major crimes committed by company executives and their penalty in Burkina Faso (more. ..)

Economy Burkinabe like many countries in sub-Saharan Africa is characterized by a dominant informal sector most often hostile to the control. An attitude that adversely affects the market development of the audit. Pending positive developments on the situation of growth centers, already circumscribed by laws and regulations seem to be ignored (or left?) By professionals. The following analysis attempts to put some of them identified.

Article 1 of Law 23-96 of July 11, 1996 on the organization of auditing firms (promulgated by Decree 96-298 of 13 August 1996) states:

"The different types of companies owned enterprises and other private legal persons not economically active traders are required to have their accounts audited by one or more statutory accounts. In public limited companies, the auditor is required regardless of size. limited liability companies, other types of companies and publicly owned companies must appoint an auditor when at the end of year two of the three following criteria are met: Total assets equal to or greater than F / CFA 50 million

Net turnover excluding VAT or more F / CFA 100 million

equal number of permanent employees 30 or more

economic interest groups and other private legal persons not traders but economically active, are also required to appoint an auditor if the three sets defined in the preceding paragraph are reached.

Companies public or private publicly traded savings are required to designate at least two auditors. It is even those who do not publicly call for the savings but whose turnover exceeds the amount of F / CFA 5 billion excluding VAT

Articles 1 to 22 of Law 23-96 were amended by sections 376 to 381, 694 to 734 and sections 869 to 885 of the Uniform Act on the Law of Commercial Companies and Economic Interest Grouping (AUSCGIE)

• However, this change does not Corporations Law private non-commercial referred to in Article 1 paragraph 1 and a strict reading of the texts suggests also that the cooperatives and groups, whatever their object are not affected, since their lifetime is not limited (the length is determined for the economic interest groups (GIE) as defined by Article 869 of the AUSCGIE) or cooperatives and that these groups give rise by themselves to the implementation and benefit sharing (things prohibited for GIE above mentioned: Article 870)
• Also with respect to cooperatives, the law No. 014/99/AN regulating cooperative societies and groups in Burkina Faso provides in article 24 that "Cooperative societies must submit an annual audit of accounts and management made by a person or entity qualified in terms of cooperative societies and approved according to the laws in force "
  The auditor is appointed by the General Assembly that sets the duration of his tenure and remuneration (Article 37)
• Like the cooperative groups are also subject to external control accounts and management made by a person or entity qualified for group and approved by current legislation (Article 87)
  Thus in the present text there are "niche" for professionals The audit, made by people (not exhaustive but important) the following:

The legal entities including private non-commercial, and professional partnerships formed by members of regulated professions: architects, lawyers, notaries, accountants and chartered accountants ...

No exemptions have been identified for sales professionals, even when they are in the form of commercial companies, this problem will be solved by the introduction of external control in the context of quality control in pregnancy.

Cooperatives and groups that do not meet the definition of economic interest group of AUSCGIE as cited in paragraph 4 above.

The audit market in Burkina, in our opinion has not finished yet to reveal its full potential. Indeed there is no prospects for emerging sectors such as culture and sports?

Bibliography

• Commercial Code of Burkina Faso, June 2003 edition
  Act No. 014/99/AN regulating cooperative societies and groups in Burkina Faso.
  Law 23-96 of July 11, 1996 on organization of audit firms (promulgated by Decree 96-298 of August 13, 1996) in Burkina Faso.
Uniform Act on Commercial Companies and Economic Interest Grouping of April 17, 1997

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Article 14 of the bill on the modernization of the economy adopted in France!

Hi, you will find below the table of months (Table No. 3 / 5) on violations of social leaders.

TABLE III: Violations of company law

Note: For a better view of the table see:

http://docs.google.com/Doc?id=df5q588m_10c9z3nfhb

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Summary Tables major offenses committed by company executives and their penalty in Burkina Faso (more. ..)