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DESCOGEF — Diplôme d'Études Supérieures de Comptabilité et de Gestion Financière (Côte d'Ivoire / UEMOA)

Practice Questions114 questions

2026 Statistics

Key Facts: DECOFI (UEMOA / OEC-CI) Exam

4 Units

DECOFI examination units, with coefficients 2, 2, 2 and 1

CREFECF/UEMOA cursus expertise comptable

3 Years

Paid professional stage in an accounting or audit practice before the final examination

Charte du stage d'expertise comptable

10/20

Overall passing average, with 08/20 eliminatory in UE 1, UE 2 and UE 3

CREFECF Charte des examens du cursus

8.5 Hours

Total examined time: 6h written case, 1h grand oral, 1h mémoire defence, 30min English oral

CREFECF/UEMOA cursus expertise comptable

Tableau A

Official register for licensed Experts-Comptables in Côte d'Ivoire

OEC-CI Tableau de l'Ordre

DECOFI is the UEMOA regional chartered accountancy qualification leading to Tableau A registration at OEC-CI in Côte d'Ivoire. Following DESCOGEF and a 3-year professional internship, candidates sit 4 units spanning statutory audit under ISA and OHADA law, ethics, dissertation defense, and professional English. This bank provides an English-language MCQ study adaptation.

Sample DECOFI (UEMOA / OEC-CI) Practice Questions

Try these sample questions to test your DECOFI (UEMOA / OEC-CI) exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 116+ question experience with AI tutoring.

1Under the OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUSCGIE), what is the statutory duration of the initial mandate of a Commissaire aux Comptes appointed by the constitutive general meeting or named in the articles of association?

A.1 fiscal year

B.2 fiscal years

C.3 fiscal years

D.6 fiscal years

Explanation: Article 704 of the OHADA AUSCGIE fixes the term of the statutory auditor designated in the bylaws (statuts) or by the constitutive general meeting at two (2) fiscal years. Article 705 confirms this by ending those functions at the general meeting ruling on the accounts of the second fiscal year. An auditor appointed later, by the ordinary general meeting during the life of the company, serves six (6) fiscal years.

2Under Article 376 of the OHADA AUSCGIE, which of the following sets of criteria triggers the mandatory appointment of a Commissaire aux Comptes in a Société à Responsabilité Limitée (SARL)?

A.Meeting at least two of: total balance sheet above 125,000,000 FCFA, annual turnover above 250,000,000 FCFA, permanent workforce above 50 people

B.Share capital exceeding 10,000,000 FCFA, as the sole required criterion

C.Share capital exceeding 50,000,000 FCFA regardless of turnover or workforce

D.Annual turnover exceeding 500,000,000 FCFA as the sole required criterion

Explanation: Article 376 of the AUSCGIE as revised in 2014 requires a SARL to appoint at least one statutory auditor when, at the close of the financial year, it meets two of the three following conditions: total balance sheet above 125,000,000 FCFA; annual turnover above 250,000,000 FCFA; permanent workforce above 50 people. The obligation lapses when the company has failed two of the three tests during the two financial years preceding the expiry of the auditor's mandate.

3According to ISA 320 (Materiality in Planning and Performing an Audit), how should the auditor determine Performance Materiality (seuil de planification / de travail)?

A.Set it at an amount below overall financial statement materiality to reduce to an appropriately low level the probability that uncorrected and undetected misstatements exceed overall materiality

B.Set it at exactly 50% of the net income before tax for the fiscal period

C.Set it equal to overall materiality without deduction

D.Set it at 10% of total revenue as mandated by the IFAC Code

Explanation: ISA 320 paragraph 9 defines performance materiality as the amount set by the auditor at less than materiality for the financial statements as a whole to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds materiality for the financial statements as a whole.

4An auditor assesses Inherent Risk (IR) as High (0.80) and Control Risk (CR) as Medium (0.50) for a significant revenue assertion. If the auditor desires an overall Audit Risk (AR) of 5% (0.05), what is the maximum acceptable Detection Risk (DR)?

A.12.5%

B.20.0%

C.4.0%

D.40.0%

Explanation: Using the audit risk model AR = IR × CR × DR, we solve for DR = AR / (IR × CR). Here, DR = 0.05 / (0.80 × 0.50) = 0.05 / 0.40 = 0.125, which corresponds to 12.5%.

5Under ISA 705 (Modifications to the Opinion in the Independent Auditor's Report), when an auditor obtains sufficient appropriate audit evidence concluding that misstatements are both material and pervasive to the financial statements, which opinion must be issued?

A.Adverse opinion (Opinion défavorable / Refus de certifier pour désaccord)

B.Qualified opinion (Opinion avec réserve)

C.Disclaimer of opinion (Refus de certifier pour limitation / Impossibilité d'exprimer une opinion)

D.Unmodified opinion with an Emphasis of Matter paragraph

Explanation: ISA 705 states that when the auditor obtains sufficient appropriate audit evidence that misstatements, individually or in aggregate, are both material and pervasive, an Adverse Opinion (opinion défavorable) must be expressed.

6Under Article 716 of the OHADA AUSCGIE, what is the mandatory obligation of the Commissaire aux Comptes upon discovering fraudulent acts or criminal offenses (faits délictueux) during their audit mission?

A.Reveal them to the public prosecutor's office (ministère public), and report the irregularities to the next general meeting

B.Keep the facts strictly confidential under the duty of professional secrecy

C.Report them only to the Board of Directors without contacting judicial authorities

D.Resign immediately without informing any authority

Explanation: Article 716 of the OHADA AUSCGIE requires the statutory auditor to report irregularities and inaccuracies found during the mission to the next general meeting and, in addition, to reveal to the ministère public (public prosecutor's office) any criminal facts (faits délictueux) of which the auditor becomes aware in the exercise of the mission. The same article states that the auditor's liability cannot be engaged by that disclosure.

7Under ISA 505 (External Confirmations), what is the proper auditor action if management refuses to allow the auditor to send a bank or accounts receivable confirmation request?

A.Inquire into management's reasons, evaluate implications on risk assessment, perform alternative audit procedures, and consider the impact on the auditor's report

B.Accept management's refusal immediately and remove the account from the scope of audit testing

C.Automatically issue an immediate disclaimer of opinion without further inquiry

D.Send the confirmation request secretly without informing the client

Explanation: ISA 505 paragraph 8 requires the auditor to inquire about management's reasons for the refusal, seek audit evidence regarding their validity and reasonableness, evaluate the implications on risk assessment (including fraud risk), perform alternative procedures to obtain relevant and reliable evidence, and consider modifying the opinion if evidence cannot be obtained.

8Under ISA 240, which of the following fraud risk factors is categorized under 'Opportunities' in the Fraud Triangle framework?

A.Significant related-party transactions not in the ordinary course of business

B.Management bonuses heavily tied to aggressive short-term earnings targets

C.A strained relationship between management and the current auditor

D.Personal financial distress of an executive officer

Explanation: Under ISA 240 Appendix 1, significant related-party transactions outside normal business, complex organizational structures, and ineffective internal controls provide the opportunity to commit and conceal financial reporting fraud.

9Under the COSO Internal Control Framework (widely applied in UEMOA audit practice), which of the following is NOT one of the five interrelated components of internal control?

A.External Stakeholder Profitability

B.Control Environment

C.Risk Assessment

D.Monitoring Activities

Explanation: The five COSO components are: Control Environment, Risk Assessment, Control Activities, Information & Communication, and Monitoring Activities. External Stakeholder Profitability is a business performance outcome, not an internal control component.

10During a substantive inventory test, an audit team tests a sample of 50 inventory lines out of a total population of 1,000 lines with a book value of 500,000,000 FCFA. The sample book value is 50,000,000 FCFA, and physical auditing reveals an audited value of 47,500,000 FCFA. Using the ratio estimation method, what is the projected misstatement for the total inventory population?

A.25,000,000 FCFA overstatement

B.2,500,000 FCFA overstatement

C.50,000,000 FCFA overstatement

D.12,500,000 FCFA overstatement

Explanation: Sample misstatement = 50,000,000 - 47,500,000 = 2,500,000 FCFA. The sample error rate = 2,500,000 / 50,000,000 = 5%. Projecting across the total population book value of 500,000,000 FCFA yields a projected misstatement of 500,000,000 × 0.05 = 25,000,000 FCFA overstatement.

About the DECOFI (UEMOA / OEC-CI) Exam

The DECOFI (Diplôme d'Expertise Comptable et Financière) is the terminal qualification (Bac+8) for chartered accountants and statutory auditors in Côte d'Ivoire and across the UEMOA regional space, governed by UEMOA Regulation No. 03/2020/CM/UEMOA and OEC-CI regulations.

Assessment

Four examination units: UE 1 Audit contractuel et contrôle légal (6h written, coef 2), UE 2 Grand oral professionnel (1h oral, coef 2), UE 3 Soutenance de mémoire (1h oral, coef 2), UE 4 Oral d'anglais (30min oral, coef 1). Overall passing average is 10/20 with no grade below 08/20 in UE 1, 2, or 3.

Time Limit

8.5 hours total examination across 4 units

Passing Score

10/20 overall average (with no mark below 08/20 on UE 1, UE 2, or UE 3)

Exam Fee

Not published by CREFECF/UEMOA — confirm with the national accredited centre (CREFECF / UEMOA & Ordre des Experts-Comptables de Côte d'Ivoire (OEC-CI))

DECOFI (UEMOA / OEC-CI) Exam Content Outline

29%

UE 1 — Audit contractuel et contrôle légal des comptes (coefficient 2)

Statutory audit (commissariat aux comptes) and contractual audit under ISA standards, OHADA Uniform Acts, internal control evaluation (COSO), audit risks, sampling, and auditor liability.

29%

UE 2 — Grand oral professionnel (coefficient 2)

IFAC Code of Ethics, OEC-CI regulations, accounting firm management, quality management (ISQM 1 & 2), anti-money laundering (CENTIF), independence, and professional secrecy.

29%

UE 3 — Mémoire (coefficient 2)

Defense of the professional dissertation, complex accounting consulting, business valuation, corporate restructuring, and insolvency procedures under OHADA law.

14%

UE 4 — Oral d'anglais (coefficient 1)

Professional English comprehension and oral on financial reporting, international auditing terminology, and cross-border commercial communication. This is the only unit with no eliminatory mark.

How to Pass the DECOFI (UEMOA / OEC-CI) Exam

What You Need to Know

Passing score: 10/20 overall average (with no mark below 08/20 on UE 1, UE 2, or UE 3)
Assessment: Four examination units: UE 1 Audit contractuel et contrôle légal (6h written, coef 2), UE 2 Grand oral professionnel (1h oral, coef 2), UE 3 Soutenance de mémoire (1h oral, coef 2), UE 4 Oral d'anglais (30min oral, coef 1). Overall passing average is 10/20 with no grade below 08/20 in UE 1, 2, or 3.
Time limit: 8.5 hours total examination across 4 units
Exam fee: Not published by CREFECF/UEMOA — confirm with the national accredited centre

Keys to Passing

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DECOFI (UEMOA / OEC-CI) Study Tips from Top Performers

1Master ISA audit risk models (inherent risk, control risk, detection risk) and know how to calculate and justify performance materiality (seuil de planification) and clearly trivial thresholds in accordance with ISA 320 and 450.

2Know the statutory auditor's mandate under AUSCGIE Article 704: two (2) fiscal years when designated in the bylaws or by the constitutive general meeting, and six (6) fiscal years when appointed by the ordinary general meeting during the life of the company.

3Review the current AUSCGIE Article 376 thresholds for the mandatory appointment of a Commissaire aux Comptes in a SARL: two of the three tests must be met — total balance sheet above 125,000,000 FCFA, annual turnover above 250,000,000 FCFA, permanent workforce above 50 people. The share-capital trigger of 10,000,000 FCFA belongs to the pre-2014 text and no longer applies.

4Distinguish clearly between the five fundamental ethical principles of the IFAC Code: Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, and Professional Behavior.

5Prepare for practical calculations in business valuation (DCF, patrimonial net asset value, multiples of EBITDA) and consolidation adjustments under revised SYSCOHADA (goodwill calculation, minority interests, elimination of internal margins).

6Rehearse English technical terminology for UE 4, focusing on standard phrasing for audit report opinions (unmodified, qualified, adverse, disclaimer of opinion) and financial statement components.

Frequently Asked Questions

What is the role of the DECOFI qualification in Côte d'Ivoire?

DECOFI is the highest accountancy diploma in the eight member states of the West African Economic and Monetary Union (UEMOA). In Côte d'Ivoire, obtaining the DECOFI is the statutory requirement for admission to Tableau A of the Ordre des Experts-Comptables de Côte d'Ivoire (OEC-CI), conferring the title of Expert-Comptable and authorizing the exercise of statutory auditing (Commissariat aux Comptes) under OHADA company law.

What are the four official units (UE) of the DECOFI examination?

The examination comprises four units: UE 1 Audit contractuel et contrôle légal des comptes (6-hour written paper, coefficient 2), UE 2 Grand oral professionnel (1-hour oral on ethics, regulation, and firm management, coefficient 2), UE 3 Soutenance de mémoire (1-hour defense of the professional internship dissertation, coefficient 2), and UE 4 Oral d'anglais (30-minute English language viva, coefficient 1).

What are the passing conditions for the DECOFI?

To pass the DECOFI, a candidate must obtain an overall weighted average of at least 10/20 across all four units. Additionally, a grade below 08/20 in UE 1 (Audit), UE 2 (Grand Oral), or UE 3 (Mémoire) is strictly eliminatory. The oral English examination (UE 4) does not carry an eliminatory mark but contributes to the total average.

What auditing and accounting standards are tested in DECOFI?

Candidates are tested on the revised SYSCOHADA accounting framework (AUDCIF), International Standards on Auditing (ISA) as adopted in the OHADA/UEMOA zone, the OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUSCGIE), and the IFAC Code of Ethics for Professional Accountants alongside UEMOA anti-money laundering regulations.

How should candidates prepare for this English-language study bank?

While the official DECOFI examination is conducted in French (with an English viva in UE 4), this question bank provides an English-language MCQ study adaptation designed to reinforce core technical concepts in ISA audit methodology, SYSCOHADA consolidation, OHADA legal compliance, financial analysis, and professional ethics. It is a complementary study resource rather than an official past paper simulation.