The OEC-CI was originally established in accordance with Decree No. 95-904 of November 3, 1995, as the Ordre des Experts-Comptables et des Comptables Agréés (OECCA-CI). Under Order No. 2009-387 of December 1, 2009, the institute was renamed the Ordre des Experts-Comptables de Côte d’Ivoire (OEC-CI). Its membership comprises Certified Accountants and Chartered Accountants. Membership in the institute is mandatory and only Chartered Accountants registered with OEC-CI are permitted to offer audit services. The OEC-CI’s functions include: (i) maintaining a register of Chartered Accountants and Certified Accountants; (ii) licensing qualified members to practice auditing; (iii) monitoring compliance with technical standards; (iv) ensuring that members adhere to ethical standards; (v) establishing an investigative and disciplinary system; (vi) implementing initial professional development requirements; (vii) setting continuing professional development requirements; and (viii) monitoring conduct and performance of members, including quality assurance reviews of all audits and services carried out by members. Law No. 92-568 authorizes the Ministry of Finance to oversee the activities of the institute. In addition to being a member of IFAC, the OEC-CI is a member of the Pan African Federation of Accountants, the International Federation of Francophone Accountants, and the Association of Accountancy Bodies in West Africa.