ONECCA Examen D'Aptitude Practice Questions - Examen D'Aptitude Professionnelle - Ordre National Des Experts-Comptables Du Cameroun (ONECCA) Exam

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What is the threshold for eligible enterprises to use the 'Système Minimal de Trésorerie' (SMT) under Article 13 of the Revised AUDCIF?

Annual turnover below: 60 million FCFA for trading businesses, 40 million FCFA for craft/artisan businesses, and 30 million FCFA for service businesses Annual turnover below 500 million FCFA across all economic sectors Any enterprise with fewer than 500 employees regardless of turnover Exclusively state-owned enterprises during their first year of operation

Correct Answer:

Annual turnover below: 60 million FCFA for trading businesses, 40 million FCFA for craft/artisan businesses, and 30 million FCFA for service businesses

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