Democratic Republic of Congo
Corporate Guide

Is there a requirement for a company to appoint an auditor in Democratic Republic of Congo?

The appointment of a statutory auditor is mandatory for a public company. In limited liability companies and other types, the appointment of an auditor is only mandatory if certain conditions are met, namely:

• the balance sheet total must be greater than the equivalent of CDF 125 million in stable currency;
• the annual turnover must be greater than the equivalent of CDF 250 million francs in stable currency; and 
• the permanent workforce must include more than 50 people. 

Thus, if a company meets two of these criteria, it is required to appoint at least one statutory auditor according to Article 376 of the Uniform Act.