100+ Free ONECCA Examen d'Aptitude Practice Questions

Prepare for the Examen d'Aptitude Professionnelle — Ordre National des Experts-Comptables du Cameroun (ONECCA) exam with instant access — no signup required.

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Key Facts: ONECCA Examen d'Aptitude Exam

3 years

Regulatory duration of the professional traineeship with an ONECCA member firm before the final aptitude examination

ONECCA, Accès à la profession

Not published

ONECCA publishes no pass mark, eliminatory threshold or subject coefficients for the aptitude examination

ONECCA, Accès à la profession

5 subjects

Fields covered by the written and oral papers: accounting, auditing, taxation, law and management

ONECCA, Accès à la profession

25 years

Minimum age required to be registered on the Tableau de l'Ordre, alongside CEMAC nationality and full civic rights

ONECCA, Accès à la profession

17 countries

OHADA member states sharing the uniform business law and SYSCOHADA accounting system

Secrétariat Permanent de l'OHADA

The ONECCA Examen d'Aptitude Professionnelle is the final formal step towards the title of Expert-Comptable in Cameroon, taken after a three-year professional traineeship with a member of the Order and a complementary training programme. It comprises written and oral papers on accounting, auditing, taxation, law and management, and passing it opens the way to definitive registration on the Tableau de l'Ordre. ONECCA publishes no item count, coefficients or pass mark. This free bank provides 100 English-language practice questions on SYSCOHADA, ISA auditing, Cameroonian taxation, OHADA company and insolvency law, and professional ethics.

Sample ONECCA Examen d'Aptitude Practice Questions

Try these sample questions to test your ONECCA Examen d'Aptitude exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under the Revised SYSCOHADA framework (AUDCIF), which mandatory financial statements comprise the 'Système Normal' reporting package for commercial enterprises?

A.Balance Sheet (*Bilan*), Income Statement (*Compte de résultat*), Statement of Cash Flows (*Tableau des flux de trésorerie - TFT*), and Notes to the Financial Statements (*Notes annexes*)

B.Only the Balance Sheet and Income Statement

C.Balance Sheet, Income Statement, and a certified bank statement from the Central Bank

D.Income Statement and a list of physical real estate titles

Explanation: Under Article 25 of the Uniform Act on Accounting Law and Financial Reporting (AUDCIF), the *Système Normal* requires four inseparable financial statements: the Balance Sheet (*Bilan*), the Income Statement (*Compte de résultat*), the Statement of Cash Flows (*Tableau des flux de trésorerie*), and the Notes (*Notes annexes*).

2In Revised SYSCOHADA, how must a lessee account for a finance lease (*Contrat de crédit-bail*) from the inception of the contract?

A.Recognize the leased asset in Fixed Assets (Class 2) and record a corresponding financial debt in Borrowing Liabilities (Account 17 / Dettes de crédit-bail)

B.Record lease payments exclusively as operating rental charges in Account 622 without capitalizing the asset

C.Record the entire contractual value as an extraordinary gain in Class 8

D.Ignore the lease contract until legal title is transferred at the expiration of the lease term

Explanation: Under Article 45 of AUDCIF, Revised SYSCOHADA applies the economic substance over legal form principle (*prééminence de la réalité économique sur l'apparence juridique*) to finance leases (*crédit-bail*). The asset is capitalized in Class 2 at the present value of lease payments / fair value, with a corresponding financial liability in Account 17.

3How are unrealized foreign exchange losses (*Pertes latentes de change*) arising from year-end revaluation of foreign currency receivables and payables accounted for under Revised SYSCOHADA?

A.Recorded in the Balance Sheet in Account 478 (Écart de conversion - Actif) and covered by a mandatory contingency provision (Account 697 / Account 197 or 499)

B.Immediately expensed in the Income Statement without any balance sheet adjustment entry

C.Offset directly against equity without disclosure

D.Ignored until actual cash settlement occurs in the following fiscal year

Explanation: Under AUDCIF Article 54, foreign currency monetary items are translated at the closing exchange rate. An unrealized loss is recorded in Account 478 (*Écarts de conversion - Actif*). Applying the prudence principle (*principe de prudence*), a provision for exchange losses is recognized (Debit Account 697 / Credit Account 197 or 499).

4What is the threshold for eligible enterprises to use the 'Système Minimal de Trésorerie' (SMT) under Article 13 of the Revised AUDCIF?

A.Annual turnover below: 60 million FCFA for trading businesses, 40 million FCFA for craft/artisan businesses, and 30 million FCFA for service businesses

B.Annual turnover below 500 million FCFA across all economic sectors

C.Any enterprise with fewer than 500 employees regardless of turnover

D.Exclusively state-owned enterprises during their first year of operation

Explanation: Under Article 13 of AUDCIF, very small entities (*Très Petites Entreprises - TPE*) are permitted to use the *Système Minimal de Trésorerie* (SMT) based on cash-basis accounting with annual adjustments if their annual turnover does not exceed: 60M FCFA (commerce/trading), 40M FCFA (craft/artisanat), or 30M FCFA (services).

5Under Revised SYSCOHADA, how must research and development (R&D) expenditures be accounted for?

A.Applied research and development costs may be capitalized in Account 211 only if strict criteria are met (technical feasibility, clear intention to complete, probable future economic benefits, and reliable measurement); basic research must always be expensed

B.All basic and fundamental research costs must be capitalized in fixed assets immediately

C.R&D costs cannot ever be capitalized under any circumstances and must always be expensed

D.R&D costs are recorded as inventory assets in Class 3

Explanation: Under AUDCIF Article 40, fundamental/basic research must always be expensed in the year incurred. Development expenditures (*frais de développement*) can be capitalized in Account 211 (*Frais de développement*) only if the enterprise demonstrates technical feasibility, commercial viability, measurable resource allocation, and future economic profit inflows.

6How is the retirement severance indemnity obligation (*Indemnités de fin de carrière / Engagements de retraite*) treated under Revised SYSCOHADA?

A.It must be actuarially evaluated and recognized as a mandatory provision on the balance sheet in Account 196 (Provisions pour charges - Pensions et obligations similaires)

B.It is kept strictly off-balance sheet and mentioned only in verbal AGM presentations

C.It is recorded only when the employee actually reaches retirement age without any prior provision

D.It is paid directly by the National Social Insurance Fund (CNPS) with zero liability for the employer

Explanation: Under Revised SYSCOHADA, recognizing provisions for post-employment benefits and end-of-career indemnities (*indemnités de départ à la retraite*) is mandatory (no longer optional). The enterprise must calculate the actuarial present value of the obligation and recognize a provision in Account 196 (Debit 691 / Credit 196).

7What is the accounting treatment of biological assets (*Actifs biologiques - agriculture et élevage*) under Revised SYSCOHADA?

A.Biological assets (living animals and plants) must be recognized on the balance sheet and valued at fair value less estimated costs to sell at each balance sheet date, unless fair value cannot be measured reliably

B.Biological assets must always be recorded at historical purchase price with zero depreciation forever

C.Agricultural assets are completely forbidden from being recorded on corporate balance sheets

D.Biological assets must be recorded as financial securities in Class 5

Explanation: Aligning with IAS 41, the Revised SYSCOHADA introduced specific rules for agricultural activities (Class 2 / Class 3). Biological assets are measured on initial recognition and at each balance sheet date at Fair Value minus point-of-sale costs (*Juste valeur diminuée des coûts de vente*), with changes in fair value recognized in profit or loss.

8In Revised SYSCOHADA, what method must be used to prepare the Statement of Cash Flows (*Tableau des flux de trésorerie - TFT*) for Operating Cash Flows?

A.The indirect method (reconciling Net Income to Operating Cash Flow by adjusting for non-cash items, working capital variations, and operating taxes)

B.A simple subtraction of total annual expenses from total cash receipts without reconciliation

C.The direct bank ledger transcription method

D.An arbitrary estimation made by the marketing director

Explanation: The SYSCOHADA Statement of Cash Flows (*TFT*) structure adopts the indirect method (*méthode indirecte*) for determining Cash Flow from Operating Activities (*Flux de trésorerie provenant des activités opérationnelles*), starting from Net Income (*Résultat net*) and adding back depreciation, provisions, gains/losses on disposals, and variations in BFR.

9Under Revised SYSCOHADA consolidation rules (AUDCIF Article 74 et seq.), when is the Full Consolidation Method (*Intégration globale*) applied?

A.When the parent company exercises exclusive control (*contrôle exclusif*), holding directly or indirectly the majority of voting rights or dominant power over financial and operational policies

B.When the parent company holds exactly 5% of voting shares with no governance power

C.When two competing companies sign a non-binding marketing agreement

D.Only when the subsidiary is located in an OECD country outside Africa

Explanation: Under Article 78 of AUDCIF, *Intégration Globale* (Full Consolidation) is mandatory for all entities under the exclusive control (*contrôle exclusif*) of the parent entity. 100% of the subsidiary's assets, liabilities, revenues, and charges are integrated into the consolidated balance sheet, with minority interests (*intérêts minoritaires / participations ne donnant pas le contrôle*) shown separately in equity.

10Under Revised SYSCOHADA, what is the accounting treatment of Positive Goodwill (*Écart d'acquisition positif / Goodwill*) resulting from a business acquisition in consolidated accounts?

A.Recognized as an intangible asset in the consolidated balance sheet and amortized over its useful life, a default period of 10 years applying where that useful life cannot be reliably determined, with an impairment test carried out whenever there is an indication of loss of value

B.Expensed entirely on the day of the acquisition as an operational charge in Account 65

C.Offset directly against share capital without appearing on the consolidated balance sheet

D.Recorded as a short-term cash equivalent in Class 5

Explanation: Positive goodwill is capitalized among consolidated intangible assets and written off over its useful life. Where that useful life cannot be reliably determined, a default amortization period of 10 years is applied. An impairment test (*test de dépréciation*) is carried out whenever an indication of loss of value appears. Note that this differs from IFRS 3, under which goodwill is never amortized and is instead tested for impairment at least annually — a distinction worth stating explicitly if the exam question spans both frameworks.

About the ONECCA Examen d'Aptitude Exam

Final professional qualifying examination administered by the Ordre National des Experts-Comptables du Cameroun (ONECCA) under Law No. 2011/009 of 6 May 2011. Passing this examination and completing the mandatory 3-year professional traineeship confers full title as Expert-Comptable and Commissaire aux Comptes in Cameroon and the wider CEMAC region.

Assessment

ONECCA states that the professional aptitude examination is the final formal step before the title of Expert-Comptable is conferred, that it assesses the technical, ethical and practical competences acquired during the traineeship and the complementary training, that it comprises written and oral papers bearing on accounting, auditing, taxation, law and management, and that it is organised by the Order or in partnership with accredited academic institutions. Passing it opens the way to definitive registration on the Tableau de l'Ordre. The Order does not publish the number of papers, their duration, their coefficients or the pass mark; these are notified for each session by the ONECCA National Council.

Time Limit

varies-by-module

Passing Score

not-published — ONECCA does not publish a pass mark or eliminatory threshold; the rules applicable to each session are notified by the ONECCA National Council

Exam Fee

varies (Ordre National des Experts-Comptables du Cameroun (ONECCA))

ONECCA Examen d'Aptitude Exam Content Outline

25%

OHADA Accounting System & Financial Reporting

SYSCOHADA Revised framework, Uniform Act on Accounting Law and Financial Reporting (AUDCIF), financial statement preparation (bilan, compte de résultat, tableau des flux de trésorerie), consolidated accounts, asset and liability valuation rules, and specific OHADA accounting treatments.

25%

Auditing, Statutory Auditing & Professional Standards

International Standards on Auditing (ISA) adopted in OHADA, statutory audit mission (*commissariat aux comptes*), internal control evaluation, audit risk assessment, materiality threshold (*seuil de signification*), substantive audit procedures, circularisation, and auditor reporting.

20%

Cameroonian & CEMAC Corporate Taxation & Tax Strategy

Cameroon General Tax Code (Code Général des Impôts - CGI), corporate income tax (*Impôt sur les Sociétés*), value-added tax (TVA), withholding taxes, deductible provisions, depreciation methods, transfer pricing rules, tax audits, and tax litigation.

15%

OHADA Commercial Law, Corporate Governance & Insolvency

Uniform Act on Commercial Companies and Economic Interest Groups (AUDSCGIE), company forms (SARL, SA, SAS), corporate governance, share capital transactions, shareholder rights, and Uniform Act on Collective Proceedings for the Clearing of Debts (AUPAP - insolvency and liquidation).

15%

Financial Management, Ethics & Professional Code of Conduct

Financial analysis, cash flow analysis, working capital requirement (BFR), autofinancing capacity (CAF), business valuation, ONECCA Code of Professional Conduct, Law No. 2011/009, professional independence, confidentiality, and anti-money laundering (CEMAC/GABAC regulations).

How to Pass the ONECCA Examen d'Aptitude Exam

What You Need to Know

Passing score: not-published — ONECCA does not publish a pass mark or eliminatory threshold; the rules applicable to each session are notified by the ONECCA National Council
Assessment: ONECCA states that the professional aptitude examination is the final formal step before the title of Expert-Comptable is conferred, that it assesses the technical, ethical and practical competences acquired during the traineeship and the complementary training, that it comprises written and oral papers bearing on accounting, auditing, taxation, law and management, and that it is organised by the Order or in partnership with accredited academic institutions. Passing it opens the way to definitive registration on the Tableau de l'Ordre. The Order does not publish the number of papers, their duration, their coefficients or the pass mark; these are notified for each session by the ONECCA National Council.
Time limit: varies-by-module
Exam fee: varies

Keys to Passing

Work through all 100 available questions
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ONECCA Examen d'Aptitude Study Tips from Top Performers

1Master the specific differences between the SYSCOHADA Système Normal and the Système Minimal de Trésorerie (SMT), as well as AUDCIF valuation rules for leases and foreign currency transactions.

2Understand the statutory audit workflow under ISA standards, including risk assessment (ISA 315), determining planning and performance materiality (ISA 320), and formulating modified vs unqualified audit opinions (ISA 700/705).

3Thoroughly review the Cameroon General Tax Code (CGI) regarding non-deductible expenses, loss carryforward limits, and transfer pricing documentation requirements.

4Know the OHADA AUDSCGIE governance rules for Sociétés Anonymes (Board of Directors vs Directoire) and minority shareholder protection mechanisms.

5Memorize the fundamental ethical principles of the ONECCA Code of Ethics: Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, and Professional Behavior.

Frequently Asked Questions

What is the ONECCA Examen d'Aptitude Professionnelle?

It is the statutory final examination administered by the Ordre National des Experts-Comptables du Cameroun (ONECCA) under Law No. 2011/009. Passing the exam and validating the 3-year professional traineeship allows candidate chartered accountants to be inscribed on the Tableau de l'Ordre as Expert-Comptable and Commissaire aux Comptes.

What prerequisites are required before sitting the ONECCA examination?

Candidates must hold an approved master's level accounting credential (such as the French DEC, Master 2 CCA, DSCG, or recognized equivalent) and have completed a mandatory 3-year professional traineeship under a licensed ONECCA member firm.

What accounting and auditing standards are tested on the exam?

The examination is based on the revised SYSCOHADA accounting framework (AUDCIF) applicable across the 17 OHADA member states and International Standards on Auditing (ISA) as adopted by OHADA and CEMAC professional accounting bodies.

How does this practice bank prepare candidates for the ONECCA exam?

The official examination is made up of written and oral papers set by ONECCA; it contains no multiple-choice questions, and the Order publishes neither an item count nor subject coefficients. This bank is an English-language multiple-choice study adaptation of 100 questions — not an official translation, and not a simulation of the exam format. It is designed to drill the underlying accounting, audit, tax, legal and ethical knowledge, and the percentages shown for each content area are this bank's own study allocation across the five official subjects rather than official weightings.