The firm

A Malian chartered accounting firm, founded in Bamako in 1987 and registered with ONECCA-MALI.

History

  1. 1987

    The firm is founded in Bamako by Soumana MAKADJI, chartered accountant.

  2. 2000

    Start of the statutory audit mandate of the Fonds de Garantie Hypothécaire du Mali (FGHM SA), still running in November 2022 according to the client's certificate.

  3. 2007

    Valuation of SOTELMA as at 31 December 2007, followed in 2008 by a physical count of its fixed assets and a valuation ahead of its privatisation.

  4. 2010

    Engagements for the State in the water and power sector: assessment of contributions in kind to SOMAPEP and SOMAGEP (2010), separation of the water and electricity accounts (2011).

  5. 2026

    Periodic review of the responsibilities and duties of key-position holders at Banque Malienne de Solidarité (BMS SA), at head office and at the Côte d'Ivoire branch, under article 15 of Circular no. 03-2017/CB/C.

Morning view over Bamako and the Niger river

Governance

The firm is a limited liability company managed by its managing partner, who signs the reports. Each engagement is led by an engagement director and reviewed before the report is issued.

Soumana MAKADJI

Managing partner, signing partner

Chartered accountant registered with ONECCA-MALI

Higher certificate in law and tax of the French chartered accountancy diploma

Diplôme d'études comptables supérieures (DECS)

Master's degree in economics, University of Besançon

Years in practice
39
Staff
32
Chartered accountants qualified as statutory auditors
2
Meeting room with a long table and closed folders

Affiliations

  • Registered with the Mali Institute of Chartered Accountants (ONECCA-MALI)
  • Engagements performed under the International Standards on Auditing (ISA) issued by IFAC
  • International Standards on Auditing (ISA)
  • Revised SYSCOHADA (OHADA Uniform Act on accounting law and financial reporting)
  • Revised WAMU banking chart of accounts
  • IFRS
  • Circular No. 01-2017/CB/C (governance)
  • Circular No. 03-2017/CB/C (internal control)
  • Circular No. 04-2017/CB/C (risk management)
ONECCA-MALI · B-88-002 · BAMAKO · MALI · GMI1987

Professional ethics

The rules of the profession, applied to every engagement:

  • Independence
  • Competence: the firm only accepts engagements it is equipped to perform
  • Professional secrecy
  • Professional courtesy

Our values

Integrity
We exercise independent judgement. We report what we find, including when the finding is unwelcome, and professional secrecy covers everything our clients share with us.
Rigour
Work is supervised and every file is reviewed before the report is issued. Continuing education applies to every member of staff.
Innovation
We adopt a digital tool when it makes the work more reliable: data analysis on full populations, automation of repetitive tasks, dashboards.
Commitment
We work with clients over the long term, with a named contact and deadlines that are kept.
Teamwork
When a matter spans several disciplines, auditors, accountants, tax specialists and IT specialists work on it together.

Working method

  1. 01

    Understanding and scoping

    Kick-off meeting, interviews, review of the entity's documents, engagement plan and work programme.

  2. 02

    Risk assessment

    Risks are identified and rated by area, and the rating drives the extent of testing. The approach draws on ISA 315.

  3. 03

    Fieldwork and testing

    Assessment of internal control and testing of key controls, then substantive work on the selected accounts or processes.

  4. 04

    Reporting

    Findings presented to management, response phase, then a final report reviewed and signed by the partner.

  5. 05

    Follow-up of recommendations

    A recommendation tracker is updated at each visit.

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