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B76 - 12.2015
2AC, incorporated in 1988, is a french Chartered Accountants firm, as well as a Legal Auditing firm. 2AC has expanded its expertise into international public finance, mainly in Africa.
Legal and contractual auditing, accounting, consulting services for private companies.
Financial and operational auditing and consulting in public finance.
Partners in 24 African countries and more than 50 permanent associates.
Independence through respect of ethics and professional standards.
Competence through the application of expertise, practices and methodologies, and information technology.
Pragmatism through the choice of actions and solutions adapted to the context and the specific needs of our clients.
Support through teamwork and knowledge transfer.
9 avenue de Paris 94300 Vincennes
Tél. : +33 (0)1 41 74 61 81
Company registered at the « Ordre des Experts comptables » of the Ile-de-France région (national association of Chartered Accountants, recognized internationally by IFAC or FIDEF)
Member of « Compagnie régionale des Commissaires aux comptes de Paris » (regional association of Legal Auditors)
A corporation with a capital of 600,000 euros
Registered with the Créteil Trade and Companies Registry under no. B 343 716 460 RCS
Consulting in public finance management (PFM): evaluation and reform, systems strengthening public finance control, governance and organization.
Accounting and financial audits: budgeting support, public procurement, donor programs, national/governmental debt, government-owned and partially government-owned companies.
Development and implementation of specific IT applications: public procurement audit, accounts receivable audit, follow-up and assessment of Public Financial Management Reform Programs (PFMRP), project costs and performance audit related to donor programmes.
Development and dissemination of training modules, writing procedure manuals: professional and personalized implementation, assistance and support services.
Our team is composed of experienced accountants and auditors. Some of whom have been working with us for more than 20 years. The director of the firm, Chartered Accountant and Legal Auditor, is certified to sign all documents and reports related to our assignments. Our associates are regularly trained to ensure that their professional knowledge is up-to-date and to ensure the quality of our work.
Approximately 190 clients, including individuals and companies from a variety of sectors including the liberal professions, service industry, commercial companies, trust our work.
2AC uses up-to-date sofwtare tools for the management and the communication of its clients’ data :
- digitalisation of supporting documents and vouchers,
- secured virtualized central storage of all accounting data,
- protection and confidentiality of data.
Methodology & Training Design Lead
IT Strategy Lead & Architecture
Senior project manager
Niger, CAR, Madagascar, Guinea
Hama Hamadou GARBA
Joseph Claude GWED BI MINYEM
Adamou AMADOU SOULEY
Moussa DIALLO FALL
Jules GUIFO MAMBOU
Martin MOULET TANIKÉ
Michel Kodjogan SESSI
Roukiyatou AHMADAN ASSALAH
Jean Pierre AKONO
Hadiara BAGNOU BEIDOU
Alpha Salifou COULIBALY
Tidjani ISSA CHÉTIMA
Fadima KABA DJAKA
Bienvenu KOMGUEM FONKOUA
Ahoutou Benjamin KONAN
Amadou Madjou SAMAKÉ
Mahamadou SANI RAHIDOU
Etienne Marcel TONTSOP
Ismaël RENÉ JOLY
GUIDET & ASSOCIÉS
Consulting on public financial management, in parapublic sectors and in decentralized organizational structure:
- assessment and implementation of reforms on public financial management,
- control process improvement ,
- governance and organization.
Within the framework of the follow-up on the reforms:
- assessment and implementation of reforms on public financial management,
- control process improvement in public finance,
- governance and organization improvement of public administrations.
within the framework of the implementation of budgetary reforms:
- introduction of program budgets,
- nomenclature review,
- elaboration of a medium-term expenditures framework,
- review of the budget preparation process.
Regarding the analysis and the support of the review of the public expenditures process,
but also within the framework of:
- the legislative review,
- the implementation of internal control systems regarding the public finance.
2AC conducts its consulting efforts in the purpose of an eventual application of its studies and evaluations within the following domains:
- PEFA : Public Expenditure and Financial Accountability,
- CFAA : Country Financial Accountability Assessment,
- CPAR : Country Procurement Assessment Review,
- RDP : Public Expenditures Review,
- RONC : Reports on the Observance of Standards and Codes,
Since the early 1990s, 2AC has been entrusted with numerous audits in the public finance sector, on behalf of international donor organizations or on behalf of countries themselves:
- budget support,
- public procurement,
- donor programs,
- national/government debt,
- technical and accounting audits.
In the absence of reference standards and official guidelines for most of these audits, 2AC has established its own audit methods by defining:
- the critical data to be collected and analyzed,
- the audit criteria used to structure the data audited and to use the results,
- the research of corroborating elements in the case of a lack of documentation, as a principle of the audit,
- the scoring system and procedure applied to the audited files, in order to check their conformity to the rules and conventions,
- the traceability of our controls and of their results,
- the contradictory review of the audit results together with the audited entities.
Our clients recognize our know-how. They also appreciate our rigor and the result of our work.
The tools we use give an assurance on the professionalism of our work in complex audits. They have regularly/consistently proven to have a positive significant financial impact.
Their implementation comes with training sessions and didactic support by our teams.
As of today, 2AC has created, implemented or used several web-based IT applications and intended for:
- the public procurement audit
- the audit of national/government debt
- the follow-up of Public Financial Management reform programs
- the audits of EU development program
- the audit and follow-up of grants issued by The Global Fund
These tools, developed through our twenty years of multidisciplinary experience, have two sources: on the one hand, the desire and the need to perpetuate our knowledge, and on the other hand the need to structure our professional practices.
Indeed, the creation of IT systems – database applications – rapidly became essential to our work.
Since the early 2000’s, we have chosen to develop these tools using Web-based technologies in order to facilitate their use in a collaborative context and across geographical boundaries in multiple sites in Africa and Europe.
They are a valuable aid in order to perform our most complex missions/jobs with success. They also are essential for the professionalization of our task.
We use automated data mining and mass data processing (numbers, dates, references, etc.) which are checked and corroborated to determine their validity, pertinence and probative value.
We then proceed to the data analysis. Based on accounting and financial laws, rules, standards and practices, we use our IT applications to conduct an intermediate data set that allows us to issue a relevant audit opinion.
Finally, the computer-aided production of charts, notes and rating systems provides objective means to evaluate the situation.
These web-based solutions offer multiple benefits and functionalities like:
- a standardized process allowing an exhaustive, uniform and unbiased data entry procedure, no matter the country, user or program,
- the traceability of the mined and processed data, paired with a system of communication between the parties (auditors, supervisors, project, donors, administrations, etc.),
- the digitalization of essential and critical documents via dedicated shared digital spaces,
- the immediate access to data, depending on the user’s profile, no matter the location of the user,
- the results, statistics (delays, alerts, anomalies, etc.), synthesis, and flexible / multiple entries combination reports,
- the easy transfer of knowledge and the transparency of analysis methods and of their results.
As a principle, most of our on-site missions – audits, technical assistance, studies, etc. – can and must be extended and valued not only by an understanding of the diagnostics, findings and recommendations that we propose, but also by specific support through:
- skills improvement and
- coaching (personalized operational support).
We combine two approaches:
For executives and agents in the structures in which we work.
« Formal » training
The formal trainings are organized on specific themes/topics. They are splitted in modules that we create within a logical and pedagogical framework determined by the skills and needs of the targeted participants. These modules use real cases scenarios generally identified in the course of our work, that each participant may be confronted with.
Moreover, we regularly organize seminars and training workshops – at the regional level - where we meet with auditors and national accountants who are working for the Audit Offices and Fiduciary Agencies that we have set up, respectively, for the European Union and The Global Fund.
Finally, several of our experts work as trainers on behalf of specific training institutions on a variety of themes/topics:
- economics and public finance management
- public finance management and good governance
- management and transparency of public procurement
- regulatory economics and public procurement regulation
- diagnostic and follow-up tools on the performance of the public finance
- accounting and financial audit for public finance
- administrative and financial management projects
- audit of programs and projects
- risk management
- internal control
We consider coaching more as an operational support than as a form of training. Therefore, Our coaching not only provides technical knowledge to the participants, but it provides them with:
- the accumulation of our own experiences as a consulting firm
- methodological tools to allow them to overcome, on their own, operational difficulties in their day-to-day tasks
- guidance to independently find relevant solutions.
As an example of our expertise in coaching, we worked with high-level executives of West African Economic and Monetary Union (WAEMU) to open the office of the REP (Regional Economic Program) that they took over.