Panel 1

Informal sector and SMEs : potential growth and opportunities for the accountant expert

1.Proof and panel interest

During the Organisation for Economic Co operation and Development ( OECD) recent study ; it was stated that the informal sector and SMEs make more than 90% of African economic structure.This companies and activities are the reason for creation and retention of more than 50% of the continent employment.These economical actors sustainability causes major issues to the african economy.

How the African accountant experts could contribute to a solid building structure? What opportunities available for the accountant expert?

The 7th Edition of the African Congress of Accountant Experts that will take place in Ivory Coast on May 23rd wish to bring clear and precise answers to these central questions.There is an special panel dedicated to these informal sector and SMEs issues.

This panel will be composed of  ( 03) debate strategical points.The first point will discuss the accountant expert mission ; SMEs transformating actor.The second point should be based on reflection regarding the structuration of informal sector ; VSEs and SMEs in Africa to answer the continent specific expectations.Lastly ;the third point will be on SMEs taxation.In this area ; there will be an discussion about the challenges and consequences of African countries political taxes in terms of SMEs by highlighting the significant similarities and differences.

The panel approach will be conducted through the areas below.


These panel goals are classified as follow :

2.1.General goals

From an overall standpoint ; the implimentation of this panel is to :

Identify the transformation and development tools of informal sector and SMEs ;

Indicate the reflection lines to the accountant expert in order to develop their tasks.

2.2.Specific goals

This panel specific goals are to :

Make the SMEs and informal sector benefit from the accountant expert ; 

Help the policy makers to understand SMEs specific related questions ; 

Encourage accountant experts in developing current SMEs coaching.

3.Expected results

After the congress :

SMEs and informal sector will be educated on the accountant expert mission ;

Policy makers are informed and alerted about SMEs and informal sector specific questions ;

Accountant experts develop additional SMEs and informal sector proposals tools.

4.Speaker profiles

The speaker tone is in correlation to the terms and conditions of section 6 "Call for Papers-Reference Themes -ACOA2023(French Version)"

However ; in order to get the overall viewpoints on this panel discussed questions ; the speakers have to not only follow the terms and conditions developed in Call for Papers but also ensure the continuity of these topics below:

-President of an SMEs umbrella organization in Ivory Coast or Africa

From his observation point ; this organization representantives should be able to indicate their expectations on the accountant expert and why not ; indicate the progress points in their exchanges.In one way or another ; it is an challenge of the expansion of accountant expert client bases.

-Accountant expert

For the accountant expert ; it will be an presentation of his SMEs wins and loss.All in an experience feedback and advice to other accountant experts colleague.


-Research professor in Sociology or Economy field

He should share his empirical knowledge ( but also theoricalof the issue based on some made researchs about one or multiple similar topics.

This viewpoint should help open the thinking range of accountant experts.

-Policy makers on tax policies questions

Relatives questions to SMEs taxes is an matter of pursued tax policies.The speaker should share his experiences ( his countries as well -successes and failures ) on accountant experts and focusing on legal and reform taxes contributing to SMEs or informal structures higher transformation for African economic growth.

This speaker could help accountant experts in pointers oriented SMEs services.