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Accounting and accounting rules in Angola

Accounting Rules

Tax Year
The tax year runs from 1 January to 31 December.
Accounting Standards
All companies must prepare their financial statements in accordance with the Angolan Accounting Law and the Angolan General Accounting Plan (PGCA).
Accounting Regulation Bodies
Ministry of Finance
Accounting Reports
The company's financial statement must include a balance sheet, income statement, a cash flow statement, notes to the financial statement and an explanatory note on the cash flow statement (optional).
Publication Requirements
All companies must prepare their financial statements annually and submit them to the Commercial Register.
Professional Accountancy Bodies
Ordem dos Contabilistas e dos Peritos Contabilistas de Angola , The Angola Accountants and Chartered Accountants  Order
Certification and Auditing
Companies need to hire a certified auditor. To contact an external auditor you can visit the following sites: Ernst & Young, PriceWaterHouseCoopers, Deloitte, KPMG, UHY.
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Latest Update: April 2022

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