The Ordre des Experts Comptables et Comptables Agréés du Burkina Faso (ONECCA-BF) was established by Law No. 48/2005/AN, which amended Law No. 22/96/ADP that originally established the institute. Its membership comprises Certified Accountants and Chartered Accountants as well as accounting/auditing firms. Membership in ONECCA-BF is mandatory for practicing accountancy. Only Chartered Accountants registered with ONECCA-BF can conduct audits. In accordance with Law No. 48/2005/AN, ONECCA-BF is responsible for: (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 (I&D) 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. In addition to being an IFAC Associate, ONECCA-BF 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.