incorporate those that are incongruent with the strong macroeconomic, legal, and fiscal
bent of the OHADA UAA in the absence of far-reaching reforms. The OHADA accounting
framework provides a robust and elaborate template for bookkeeping and for filling in tax
returns. As such, it might play a vital role in safeguarding against fraud and doctoring of
accounts, particularly in some developing countries where accounting information and tax
returns are generally unreliable