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Mali is a country that shares the same accounting framework (syscohada) as the other 17 African countries. According to articles 1 and 2 of this framework, keeping financial accounts is a legal obligation for entities subject to the provisions of the Uniform Act relating to general commercial law, the Uniform Act relating to commercial companies, economic interest groups and the Uniform Act relating to cooperative societies, public and semi-public entities, mixed economy entities and, more generally, entities producing goods and services, whether or not they are commercial. Insofar as they carry out, whether for profit or not, economic activities on a principal or accessory basis that are based on repetitive acts, with the exception of those subject to the rules of public accounting, (Uniform Act on Accounting and Financial Reporting) AUDCIF. However, accounting can only achieve these objectives within an accounting framework characterized by a previously defined chart of accounts and accounting standards.
About the author
Abdoulaye Macina DIALLOTitular de un Máster en Ingeniería Financiera, Control de Gestión y Auditoría de Sup' Management obtenido en 2021. Dr. Mohamed TRAOREDoctor en Administración, Máster en Economía y en Auditoría y Control de Gestión; profesor de Finanzas y Contabilidad en Sup' Management en la Escuela Nacional de Administración.
