Ordre des Comptables Professionnels Agréés d'Haïti

In the absence of a legal framework granting authority to establish a quality assurance (QA) review system for audits of financial statements, the Ordre des Comptables Professionnels Agréés d’Haïti (OCPAH) does not have direct responsibility for adoption of a jurisdiction-wide QA system.

Within the scope of its mandate, OCPAH has undertaken initiatives to promote the development of a QA review system aligned with SMO 1 requirements and to support its members in implementing quality control requirements. The institute has historically focused on training members on International Standard on Quality Control 1 (ISQC 1) and International Standard on Auditing (ISA) 220, which it has adopted as self-regulatory requirements, and has advocated to relevant authorities for the establishment of a mandatory QA review system.

OCPAH has also supported the development of a draft Accountancy Reform Law, which was expected to include provisions enabling adoption of the relevant standards issued by the International Auditing and Assurance Standards Board and the establishment of a formal QA review system.

To support implementation, OCPAH has obtained and disseminated French translations of ISQC 1 and ISA 220, developed training materials, and organized capacity-building activities with the support of the World Bank and the Direction du Développement et des Partenariats Internationaux (DDPI), including training of trainers and subsequent workshops for members.

Within the scope of its responsibility, OCPAH maintains ongoing processes to promote adoption and support implementation. Accordingly, SMO 1 fulfillment is assessed as Review & Improve.

OCPAH should continue to focus on engaging with relevant authorities to support the establishment of a mandatory external QA review system aligned with SMO 1 requirements and to address any outstanding gaps related to implementation support and monitoring, including providing updates on progress regarding the proposed reform law.

Current Status: Review & Improve

The Ordre des Comptables Professionnels Agréés d’Haïti (OCPAH) is responsible for implementing the initial professional development (IPD) requirements established in law and, although not required by law, has established mandatory continuing professional development (CPD) requirements for its members.

OCPAH has undertaken ongoing efforts to assess the extent of alignment of its examinations and CPD requirements with the International Education Standards (IES). The institute has reported that its final examinations cover areas such as taxation, financial analysis, ethics, and practical application, including elements aligned with IES 6.

As part of its broader regulatory reform efforts, OCPAH has promoted the inclusion of provisions within the proposed Accountancy Reform Law requiring members to fulfill CPD requirements aligned with the IES and to report annually on compliance.

To support implementation, OCPAH established a monitoring system in 2016 to maintain records of member participation in CPD activities. The institute also continues to organize CPD courses on international standards and national taxation requirements and has developed a longer-term capacity-building approach through “train the trainer” initiatives and subject-matter champions.

In addition, OCPAH has actively promoted the IES to the Ministry of Education and universities involved in accountancy education in Haiti, encouraging incorporation of IES principles into university curricula and broader professional education pathways. Regular professional forums, including Les Jeudis Comptables, continue to support technical discussion and professional development among members.

OCPAH demonstrates that it is actively executing initiatives to strengthen alignment with the IES and to support member development. Accordingly, SMO 2 fulfillment is assessed as Execute.

OCPAH should continue to focus on addressing the remaining gaps between its examination and CPD framework and the latest IES requirements, including strengthening engagement with universities and relevant authorities to promote broader alignment of accountancy education pathways in Haiti.

Current Status: Execute

In the absence of legally prescribed auditing standards, the Ordre des Comptables Professionnels Agréés d’Haïti (OCPAH) has taken a proactive role in this area by requiring its members to apply International Standards on Auditing (ISA) as a self-regulatory requirement, notwithstanding that no specific version of the standards has been identified.

As part of the proposed Accountancy Reform Law initiative, OCPAH has supported the inclusion of direct references to ISA as issued by the International Auditing and Assurance Standards Board (IAASB) and has advocated for a framework under which applicable auditing standards would remain aligned with international standards on an ongoing basis.

To support implementation, OCPAH has developed training tools and materials and has organized train-the-trainer initiatives and member training sessions on ISA and other IAASB pronouncements, including with the support of the Direction du Développement et des Partenariats Internationaux (DDPI) and the World Bank. Ongoing training activities were held in 2016 and 2017 to strengthen member capacity in the application of ISA.

In addition, OCPAH has reported efforts to develop tools to monitor the implementation of ISA in practice and to address issues as they arise. The institute also continues to monitor international developments with the objective of updating its self-regulatory requirements over time.

Given the absence of direct authority in this area, OCPAH maintains active processes to support awareness, training, and implementation. Accordingly, SMO 3 fulfillment is assessed as Review & Improve.

OCPAH should continue to focus on addressing the remaining gaps by clarifying the version of ISA required for its members, establishing formal procedures to monitor updates to the standards, and strengthening processes to disseminate revised and new IAASB pronouncements to members on an ongoing basis.

Current Status: Review & Improve

The Ordre des Comptables Professionnels Agréés d’Haïti (OCPAH) establishes ethical requirements for its members in addition to ethical requirements established by law. OCPAH currently maintains its own Code of Ethics, known as the “Golden Book,” which is not aligned with the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA).

OCPAH has undertaken active measures to strengthen this area through the proposed Accountancy Reform Law initiative. As part of this process, the institute has worked with the Ministry of Economy and Finance to support the inclusion of direct references to the IESBA Code in the proposed legal framework, which would replace the existing ethical framework.

To support implementation, OCPAH has organized train-the-trainer seminars on the IESBA Code with the assistance of the Direction du Développement et des Partenariats Internationaux (DDPI) and the World Bank. The institute has also indicated plans to establish procedures to monitor updates to the IESBA Code and develop a monitoring plan to support member compliance once the revised ethical requirements are adopted.

In addition, OCPAH has planned dissemination and awareness-raising activities for members, including printed materials and broader outreach initiatives, pending formal adoption of the revised ethical framework.

Given its shared authority and the active measures being undertaken to support reform and implementation, SMO 4 fulfillment is assessed as Execute.

OCPAH should continue to focus on addressing the remaining gaps by advancing adoption of the proposed reform law, formalizing procedures to monitor updates to the IESBA Code, and strengthening member implementation support and compliance monitoring once the revised ethical requirements are adopted.

Current Status: Execute

Public sector accounting standards in Haiti are established by the Direction Générale du Trésor et de la Comptabilité Publique (DGTCP) under the Ministry of Economy and Finance. The Ordre des Comptables Professionnels Agréés d’Haïti (OCPAH) does not have direct regulatory authority over the adoption of public sector accounting standards.

Within the scope of its mandate, OCPAH has maintained ongoing engagement with relevant government authorities to promote the adoption of International Public Sector Accounting Standards (IPSAS). The institute has actively advocated for IPSAS adoption to the DGTCP and has participated in discussions related to the development of national public sector accounting standards.

OCPAH has also supported awareness-raising initiatives by planning seminars on IPSAS, disseminating information on the standards to its members, and promoting the inclusion of IPSAS in the curricula of relevant academic institutions, including the Ecole Nationale en Administration et Finance (ENAF). In addition, the institute has maintained dialogue with relevant public sector stakeholders regarding future implementation support once IPSAS are adopted.

Although progress in government-led adoption has been delayed, these delays are outside OCPAH’s direct control. Within the scope of its responsibility, OCPAH maintains ongoing processes to support awareness, stakeholder engagement, and advocacy in this area. Accordingly, SMO 5 fulfillment is assessed as Sustain.

Current Status: Sustain

The Ordre des Comptables Professionnels Agréés d’Haïti (OCPAH) is directly responsible for establishing and operating an investigative and disciplinary (I&D) system for its members.

The institute’s I&D procedures are operational, and OCPAH has demonstrated that the system functions in practice, including through public disciplinary actions taken against members. However, OCPAH has acknowledged that the current framework does not incorporate all the requirements of SMO 6 and does not always function as intended due to financial and institutional capacity constraints.

To strengthen the system, OCPAH conducted a self-assessment of its I&D procedures against the SMO 6 requirements and identified gaps relating to investigative, disciplinary, and administrative processes, as well as committee independence. In particular, the current framework, which is largely based on the “Golden Book” dating from 1988, provides for disciplinary and appeals procedures but does not clearly establish separate investigative mechanisms.

As part of the proposed Accountancy Reform Law initiative, OCPAH has worked with the Ministry of Economy and Finance to incorporate the requirements of SMO 6 into the draft legislation. According to OCPAH, the proposed reforms would strengthen independence and conflict-of-interest safeguards and establish separate investigative, disciplinary, and appeals procedures, together with administrative processes for case monitoring and recordkeeping. Accordingly, SMO 6 fulfillment is assessed as Execute.

OCPAH should continue to focus on addressing the remaining gaps in alignment with SMO 6 requirements, including the establishment of fully separate investigative, disciplinary, and appeals procedures, strengthened independence safeguards, formal administrative case-tracking processes, and clearer linkages between complaints-based and information-based approaches. OCPAH should also provide an update on the status of the proposed reform law and the timeline for implementation of the enhanced I&D framework.

Current Status: Execute

Corporate accounting standards in Haiti are established by law and, accordingly, the Ordre des Comptables Professionnels Agréés d’Haïti (OCPAH) does not have direct authority over their adoption.

The currently applicable accounting framework remains the Plan Comptable National (PCN), which does not align with IFRS Accounting Standards and is outdated. OCPAH has indicated that the proposed draft law on the accountancy profession includes references to IFRS Accounting Standards as the standards to be applied in the jurisdiction. Accordingly, the institute’s activities have focused on supporting passage of the proposed legal reforms and assisting with future dissemination and implementation.

Within the scope of its responsibility, OCPAH has undertaken significant awareness-raising and implementation support activities. These include distributing IFRS materials to members, making the standards accessible through its website, publishing related articles in its professional communications, and maintaining engagement with the IFRS Foundation.

In addition, OCPAH, in collaboration with the World Bank and the Direction du Développement et des Partenariats Internationaux (DDPI), has organized training programs on full IFRS for members and other stakeholders. The institute has also engaged with universities to encourage the inclusion of IFRS-related courses in academic programs.

Given the absence of direct authority but the presence of ongoing advocacy, training, and implementation support activities, SMO 7 fulfillment is assessed as Review & Improve.

OCPAH should continue to focus on addressing the remaining gaps by maintaining advocacy efforts for the adoption of IFRS Accounting Standards through legal reform, continuing member and stakeholder training activities, and providing updates on the status of the proposed amendments to the legal accounting framework, including Tax Decree 29 of 2005.

Current Status: Review & Improve