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110+ Free ONEC-RDC Expert-Comptable Practice Questions

Prepare for the ONEC-RDC — Examens des Unités d'Enseignement (Expert-Comptable, DR Congo) exam with instant access — no signup required.

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2026 Statistics

Key Facts: ONEC-RDC Expert-Comptable Exam

7 UE

Teaching units, 990 hours and 120 ECTS in total

ONEC-RDC Programme des Unités d'Enseignement

40-50 QCM

Multiple-choice questions per UE paper, plus 5 to 10 written questions

ONEC-RDC Règlement de stage, art. 67

US$100

Published tariff per teaching-unit examination

ONEC-RDC Programme des examens des UE

2,000 hours

Stage assignments required over the three-year programme

ONEC-RDC Règlement de stage, art. 4

60%

Pass mark for the mémoire and for the oral defence

ONEC-RDC Règlement de stage, arts. 72 and 74

Law 15/002

Statute creating the Ordre, amended by Law 18-017 of 2018

Journal Officiel RDC

ONEC-RDC runs the statutory route to the expert-comptable title in the DRC under Law No. 15/002. The programme is built on seven teaching units totalling 990 hours and 120 ECTS, examined twice a year in ten centres at US$100 per unit, alongside a three-year stage of 2,000 hours and a professional dissertation that must score at least 60% and be defended for 60 minutes before a four-member jury. The official language is French, except UE6 anglais des affaires, which is examined orally in English; this bank is an English-language multiple-choice study adaptation.

Sample ONEC-RDC Expert-Comptable Practice Questions

Try these sample questions to test your ONEC-RDC Expert-Comptable exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 110+ question experience with AI tutoring.

1Under the SYSCOHADA Révisé accounting framework applied in the Democratic Republic of the Congo, what are the four mandatory financial statements comprising the Normal System (Système Normal)?
A.Bilan, Compte de résultat, Tableau des flux de trésorerie, and Notes annexes
B.Bilan, Compte de résultat, État des soldes intermédiaires de gestion, and Tableau de bord
C.Bilan, Tableau de financement, Compte de résultat, and Rapport de gestion
D.Compte de résultat, Tableau des flux de trésorerie, Bilan, and Rapport d'audit
Explanation: Under the revised SYSCOHADA (Uniform Act on Accounting and Financial Reporting), the complete set of financial statements under the Normal System consists strictly of the Bilan (Balance Sheet), Compte de résultat (Income Statement), Tableau des flux de trésorerie (Cash Flow Statement), and Notes annexes (Notes to the Financial Statements).
2Under SYSCOHADA Révisé, which entities are permitted to use the Minimum Cash-Based System (Système Minimal de Trésorerie - SMT) instead of the Normal System?
A.Very small entities (très petites entités) whose annual turnover falls below established statutory thresholds
B.All publicly traded companies (sociétés cotées) during their first three years of operation
C.Any commercial bank or financial institution regulated by the Banque Centrale du Congo (BCC)
D.State-owned commercial enterprises (entreprises publiques) regardless of revenue
Explanation: The Système Minimal de Trésorerie (SMT) is reserved exclusively for very small micro-enterprises whose annual turnover does not exceed specific statutory thresholds (e.g. under OHADA, thresholds based on commercial, service, or craft activities).
3How are research and development expenditures recognized under SYSCOHADA Révisé?
A.Research costs must always be expensed as incurred, while development costs may be capitalized only if specific strict feasibility and future economic benefit criteria are met
B.Both research and development costs must be capitalized as intangible assets and amortized over 10 years
C.Both research and development costs must always be expensed immediately with no capitalization allowed under any circumstance
D.Research costs are capitalized as deferred charges (charges immobilisées) while development costs are expensed
Explanation: In alignment with IAS 38, SYSCOHADA Révisé mandates that fundamental and applied research costs are recognized as expenses in profit or loss when incurred. Development costs can only be capitalized as intangible assets if the enterprise demonstrates technical feasibility, intention to complete, availability of resources, and probable future economic benefits.
4Under SYSCOHADA Révisé, how does the component depreciation approach (approche par composants) apply to complex property, plant, and equipment?
A.Significant elements of an asset with different useful lives or consumption patterns must be identified, accounted for, and depreciated separately
B.The entire complex asset must be depreciated using a single blended useful life based on the primary structural component
C.Component depreciation is prohibited, and all replacement parts must be expensed as ongoing maintenance as incurred
D.Component depreciation only applies to intangible software assets and patents
Explanation: SYSCOHADA Révisé requires entities to apply component accounting (approche par composants) for tangible assets where major components have distinct useful lives, residual values, or consumption patterns, requiring each significant part to be depreciated over its own specific useful life.
5An enterprise in Kinshasa acquires industrial machinery on April 1, 2026, for 60,000,000 CDF. Transport and installation costs amount to 6,000,000 CDF, and the estimated residual value at the end of its 5-year useful life is 6,000,000 CDF. What is the straight-line depreciation charge for the financial year ending December 31, 2026 (9 months of use)?
A.9,000,000 CDF
B.12,000,000 CDF
C.9,900,000 CDF
D.8,100,000 CDF
Explanation: Gross initial cost = 60,000,000 + 6,000,000 = 66,000,000 CDF. Depreciable base = Cost - Residual Value = 66,000,000 - 6,000,000 = 60,000,000 CDF. Annual depreciation = 60,000,000 / 5 = 12,000,000 CDF. For 9 months (April 1 to December 31): 12,000,000 * (9 / 12) = 9,000,000 CDF.
6How does a lessee account for a finance lease (crédit-bail) in its balance sheet under SYSCOHADA Révisé?
A.The leased asset is recognized as a tangible fixed asset with a corresponding financial liability at the lower of the asset's fair value and the present value of minimum lease payments
B.Lease payments are recorded purely as operating rental expenses in the income statement without balance sheet recognition
C.The asset is recorded off-balance-sheet in the notes annexes with zero liability recognition until the purchase option is formally exercised
D.The asset is recorded in equity reserves and the liability is treated as trade payables
Explanation: SYSCOHADA Révisé applies substance over form for finance leases (contrats de crédit-bail). The lessee capitalizes the underlying asset under tangible fixed assets (Account 24) and recognizes a corresponding financial debt obligation (Account 17), depreciating the asset over its useful life.
7Which inventory valuation methods are explicitly permitted for interchangeable goods under SYSCOHADA Révisé?
A.Weighted Average Cost (CMUP) and First-In, First-Out (FIFO / PEPS)
B.Last-In, First-Out (LIFO / DEPS) and Next-In, First-Out (NIFO)
C.Base Stock Method and Replacement Cost Method only
D.Any valuation method chosen by management provided it is disclosed in the local tax return
Explanation: Under SYSCOHADA Révisé (aligned with IAS 2), only the Weighted Average Unit Cost (Coût Moyen Unitaire Pondéré - CMUP) and First-In, First-Out (Premier Entré, Premier Sorti - PEPS/FIFO) methods are permissible for valuing fungible inventory. LIFO (DEPS) is strictly prohibited.
8A trading firm in Lubumbashi has an opening inventory of 100 units of raw materials at 5,000 CDF each (500,000 CDF). During the month, it purchases 200 units at 6,500 CDF each (1,300,000 CDF). It subsequently sells 180 units. Using the weighted average unit cost computed at the end of the period (CMUP de fin de période), what is the value of the closing inventory?
A.720,000 CDF
B.780,000 CDF
C.600,000 CDF
D.660,000 CDF
Explanation: Total quantity available = 100 + 200 = 300 units. Total cost = 500,000 + 1,300,000 = 1,800,000 CDF. CMUP = 1,800,000 / 300 = 6,000 CDF per unit. Closing inventory quantity = 300 - 180 = 120 units. Closing inventory valuation = 120 units * 6,000 CDF = 720,000 CDF.
9How are unsettled foreign currency monetary assets and liabilities translated and accounted for at the balance sheet date under SYSCOHADA Révisé?
A.They are converted at the closing exchange rate, with translation differences recorded in balance sheet adjustment accounts (Écarts de conversion), and a provision for exchange losses is recognized in profit or loss for unrealized losses
B.They remain recorded at historical exchange rates until cash settlement, with all currency gains or losses deferred entirely
C.All unrealized translation gains and losses are recognized immediately and directly in operating profit without creating balance sheet adjustment accounts
D.Unrealized gains are credited directly to retained earnings while unrealized losses are expensed to extraordinary charges
Explanation: Under SYSCOHADA rules, foreign currency monetary items are translated at the closing rate. Differences are recorded on the balance sheet under 'Écarts de conversion - Actif' (losses) or 'Écarts de conversion - Passif' (gains). To uphold the prudence principle, a provision for exchange risk (Provision pour perte de change) must be recognized in profit or loss for unrealized losses.
10Under SYSCOHADA Révisé, how is the recoverable amount (valeur recouvrable) of a fixed asset determined when assessing for impairment?
A.It is the higher of its fair value less costs to sell (juste valeur nette des coûts de sortie) and its value in use (valeur d'utilité)
B.It is the lower of its historical acquisition cost and its current replacement cost
C.It is strictly the undiscounted sum of expected future cash flows from the asset
D.It is the insured replacement value determined by an external insurance surveyor
Explanation: In accordance with SYSCOHADA rules (matching IAS 36), the recoverable amount of an asset is defined as the higher of its net selling price (fair value less costs to sell) and its value in use (discounted present value of estimated future cash flows).

About the ONEC-RDC Expert-Comptable Exam

The route to the title of expert-comptable in the Democratic Republic of the Congo, organised by the Ordre National des Experts-Comptables under Law No. 15/002 of 12 February 2015. Candidates pass the ONEC teaching-unit examinations, complete 2,000 hours of supervised stage over three years, and defend a professional dissertation before a jury. Only members registered on the ONEC Tableau may use the title or hold the mandate of commissaire aux comptes.

Assessment

Seven teaching units organised on the French DSCG programme adopted by ONEC pending local adaptation: UE1 gestion juridique, fiscale et sociale; UE2 finance; UE3 management et contrôle de gestion; UE4 comptabilité et audit; UE5 management des systèmes d'information; UE6 anglais des affaires, examined orally in English; UE7 mémoire professionnel et jury. Written examinations are held twice a year, on the same date and under the same conditions for all candidates, across ten centres from Kinshasa and Lubumbashi to Kisangani and Bukavu. The qualification is completed by 2,000 hours of stage and a dissertation defended before a jury of four ONEC members for 60 minutes.

Time Limit

Not published per UE paper; the oral jury lasts 60 minutes per candidate

Passing Score

60% for the mémoire and for the oral defence; no pass mark is published for the individual UE papers

Exam Fee

US$100 per teaching-unit examination (Ordre National des Experts-Comptables (ONEC-RDC))

ONEC-RDC Expert-Comptable Exam Content Outline

18%

UE1 — Gestion juridique, fiscale et sociale

180 hours / 20 ECTS. Contracts, company development and financing, groups, business continuity, non-profit bodies, plus the Congolese tax and labour rules ONEC expects candidates to master locally

14%

UE2 — Finance

140 hours / 15 ECTS. Value, financial diagnosis, business valuation, investment and financing, treasury and financial engineering

18%

UE3 — Management et contrôle de gestion

180 hours / 20 ECTS. Organisation models and management control, strategic management, leading change, and management of human resources and competences

18%

UE4 — Comptabilité et audit

180 hours / 20 ECTS. Restructuring, international standards, group accounts and audit, studied together with the OHADA accounting act, the SYSCOHADA application guide and the code of ethics

14%

UE5 — Management des systèmes d'information

140 hours / 15 ECTS. IS governance, project management, enterprise systems, information performance, architecture and security, and audit of the information system

12%

UE6 — Anglais des affaires

120 hours / 15 ECTS. An oral examination in English on a short English-language document, spanning finance, accounting and auditing, governance, information systems, management, production and marketing

6%

UE7 — Mémoire professionnel et jury

50 hours / 15 ECTS plus the 2,000-hour stage. A dissertation of at most fifty developed pages, marked 70% on substance and 30% on form, then defended orally

How to Pass the ONEC-RDC Expert-Comptable Exam

What You Need to Know

  • Passing score: 60% for the mémoire and for the oral defence; no pass mark is published for the individual UE papers
  • Assessment: Seven teaching units organised on the French DSCG programme adopted by ONEC pending local adaptation: UE1 gestion juridique, fiscale et sociale; UE2 finance; UE3 management et contrôle de gestion; UE4 comptabilité et audit; UE5 management des systèmes d'information; UE6 anglais des affaires, examined orally in English; UE7 mémoire professionnel et jury. Written examinations are held twice a year, on the same date and under the same conditions for all candidates, across ten centres from Kinshasa and Lubumbashi to Kisangani and Bukavu. The qualification is completed by 2,000 hours of stage and a dissertation defended before a jury of four ONEC members for 60 minutes.
  • Time limit: Not published per UE paper; the oral jury lasts 60 minutes per candidate
  • Exam fee: US$100 per teaching-unit examination

Keys to Passing

  • Work through all 110 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

ONEC-RDC Expert-Comptable Study Tips from Top Performers

1Work UE4 from two sources at once, as ONEC instructs: the DSCG manuals for technique, and the OHADA accounting act, the SYSCOHADA application guide and the Espace OHADA professional standards guides for the framework that actually applies in Kinshasa.
2Track the 2026 Congolese tax reform closely. Laws No. 23/052 and No. 23/053 of 30 November 2023 took effect on 1 January 2026, replacing the schedular taxes on profits with the Impôt sur les Sociétés at 30% with a 1% turnover floor and a three-year loss carry-forward, so pre-2026 study notes will mislead you.
3Do not neglect UE5. Management des systèmes d'information carries 140 hours and 15 ECTS in the official programme, the same weight as finance, and it is the unit candidates most often leave until last.
4Practise the OHADA company law figures until they are automatic: 10,000,000 FCFA minimum capital for an SA, the 125/250/50 thresholds that trigger a SARL statutory audit, six-year auditor mandates from the ordinary general meeting against two years from the statutes, and the one-tenth profit levy to legal reserve until it reaches one-fifth of capital.
5Prepare UE6 as a speaking exam, not a reading one. The unit is an oral in which you must build a structured argument in English from a short document, so rehearse aloud across the published themes rather than only building vocabulary lists.
6Start the mémoire subject early. Approval can be requested as soon as the 50 hours of the UE7 programme are complete, the developed part is capped at fifty pages, marks are split 70% substance and 30% form, and 60% is needed to pass both the written dissertation and the oral defence.

Frequently Asked Questions

What is the legal framework governing the Expert-Comptable profession in the DRC?

Law No. 15/002 of 12 February 2015 created the Ordre National des Experts-Comptables (ONEC), and Law No. 18-017 of 9 July 2018 amended several of its articles. Only a person registered on the ONEC Tableau may carry the title of expert-comptable or hold the mandate of commissaire aux comptes; Article 39 also requires every new member to swear an oath before the Cour d'appel.

How is the ONEC-RDC qualification structured?

Article 57 of the règlement de stage sets seven teaching units: gestion juridique, fiscale et sociale; finance; management et contrôle de gestion; comptabilité et audit; management des systèmes d'information; anglais des affaires; and mémoire professionnel et jury. They are examined twice a year, the candidate chooses which units to sit at each session, and the first six must be validated within three years, extendable to five.

What do the ONEC written examinations look like?

Article 67 of the règlement de stage provides that each paper contains 40 to 50 multiple-choice questions together with 5 to 10 written questions, drawn from the editions of the prescribed texts. Papers are sat at the same time and under the same conditions in ten centres: Kinshasa, Lubumbashi, Goma, Bukavu, Matadi, Kikwit, Kananga, Mbuji-Mayi, Mbandaka and Kisangani.

Why does the ONEC syllabus refer to French law?

ONEC decided to adopt the teaching units of the French Diplôme Supérieur de Comptabilité et de Gestion while awaiting units fully adapted to the Congolese environment, because no locally adapted manuals existed and equivalence with international qualifications was wanted. The Ordre notes that UE1 needs local adaptation and has deferred its examinations, and it directs UE4 candidates to work from the OHADA accounting act, the SYSCOHADA application guide, the Espace OHADA professional standards guides and the code of ethics alongside the French manuals.

What does it cost to sit an ONEC teaching-unit examination?

The ONEC examination programme lists a tariff of US$100 per teaching unit; the UE6 anglais des affaires paper scheduled for 25 July 2026 is published at that figure. The separate route of direct admission to the Tableau by acquired experience carries its own file fee of US$1,000 payable to the Conseil National.

How does this practice question bank prepare candidates?

It provides 110 English-language multiple-choice questions with worked explanations across the examinable knowledge of the teaching units: SYSCOHADA accounting and group accounts, ISA auditing and the duties of the commissaire aux comptes, OHADA company law, Congolese tax and labour rules, corporate finance, management control and strategy, management of information systems, and ONEC professional ethics. It is a study aid rather than a reproduction of an official ONEC paper.