Accounting, Tax, Audit
and Management Advisory
DELEKY'S SARL works in accounting, tax, audit, management advisory and regulatory compliance. Every assignment is scoped, documented and focused on a concrete result for your business.
Accounting & Financial Management
Bookkeeping under revised SYSCOHADA, preparation of financial statements, profitability analysis and monthly reporting. Reliable accounting is the foundation of every informed management decision.
Reliable production of your accounts under revised SYSCOHADA or IFRS, depending on your requirements (investors, international partners, group consolidation). Your financial statements are produced on time, ready to file with the DGI or present to your partners.
- Entering accounting documents and journals
- Account matching and bank reconciliation
- Monthly financial statements (balance sheet, income statement)
- Fixed asset and depreciation management
- Annual closing and tax return package
- IFRS conversion and restatement on request
Your accounting data turned into usable dashboards. Management has clear indicators to track profitability, manage cash and make decisions based on reliable data.
- Tailor-made financial dashboards
- Budget variance analysis
- Performance and liquidity ratios
- Cash flow forecasts
- Monthly executive reporting
Fallen behind on your accounts? We act quickly to rebuild your accounts, produce the missing annual accounts and regularise your tax situation before any complications arise.
- Diagnostic of the current state of the accounts
- Rebuilding and retroactive entry
- Producing missing annual accounts
- Filing late returns
- Regularisation with the DGI
Anticipating your liquidity needs avoids shortfalls and secures your operations. We put in place cash flow plans and monitoring tools suited to your business.
- Monthly and annual cash flow plan
- Tracking receipts and payments
- Optimising working capital
- Negotiating and monitoring credit lines
- Financing alerts and recommendations
Tax, Optimisation & Legal
Meeting your tax obligations is a constraint. Optimising them is an opportunity. Deleky's knows Ivorian tax law and that of the WAEMU/ECOWAS countries. We handle your returns, identify legal levers to reduce your tax burden and represent you in the event of a tax audit.
No missed deadlines, no avoidable penalties. We handle all your filing obligations — VAT, corporate tax, IRVM, ITS — and keep track of regulatory deadlines.
- Monthly VAT return (by the 15th of the following month)
- Annual Corporate Income Tax (IS)
- IRVM — Tax on Income from Securities
- Tax on financial activities (TAF)
- Following up DGI notices and formal demands
Many companies pay more tax than necessary. We analyse your situation to identify the legal levers for reducing it. Our team also knows the tax systems of the region's countries — Senegal, Mali, Burkina Faso, Benin, Togo, Niger, Guinea — for companies operating internationally.
- Preventive tax audit
- Choosing the best tax regime
- Applicable tax deductions and credits
- Annual tax planning
- WAEMU / ECOWAS taxation for cross-border operations
- Monitoring regulatory changes — Côte d'Ivoire, WAEMU, OHADA
The life of a company involves regular legal deeds. We draft, check and file your articles, meeting minutes, capital changes and other deeds rigorously and within the legal deadlines.
- Company formation (SARL, SA, SAS, SNC, GIE)
- Drafting and revising articles of association
- Minutes of Ordinary and Extraordinary General Meetings
- Share transfers and amendments
- Dissolution and liquidation of companies
A poorly handled tax audit can be costly. We prepare your file, draft the replies to the authorities and represent you before the DGI to get the best outcome.
- Preparing the audit file
- Analysis of and response to notices
- Tax negotiation and settlement
- Administrative appeals and litigation
- Post-audit follow-up
Audit, Control & Assessment
Audit is not just for large companies. For an SME, it secures processes, detects anomalies and produces reliable financial information — a prerequisite for any strategic decision or fundraising.
We independently assess your internal processes to identify weaknesses, uncovered risks and areas for improvement. The report we deliver is actionable, not merely descriptive.
- Review of internal procedures
- Assessment of the internal control framework
- Compliance and substantive testing
- Audit report with recommendations
- Corrective action implementation plan
A budget without follow-up is a plan without results. We set up or strengthen your management control system — variance tracking, performance analysis and structured reporting for management.
- Budget preparation and monitoring
- Analysis of actual vs budget variances
- Performance dashboards
- Monthly management reporting
- Optimising operating costs
Undetected payroll errors expose the company to CNPS or DGI reassessments. We audit your payslips, check the ITS/CNPS calculations and propose a documented correction plan.
- Review of the ITS calculation using the current scale
- Checking CNPS contributions
- Checking leave and absences
- Analysis of bonuses and benefits
- Compliance report and correction plan
Before acquiring or investing in a company, you need to know its real situation. We produce a structured analysis of the target's financial, tax and social security position to inform your decision.
- Review of historical financial statements
- Analysis of the tax and social security position
- Identifying hidden liabilities
- Risk assessment
- Structured due diligence report
Management Advisory, Organisation & Payroll
Strategic support in structuring and organising your company. Full payroll management under Ivorian law — from entering variables to issuing payslips and filing social security returns.
Outsourcing payroll eliminates the risk of errors and guarantees social security compliance. We process your payslips, calculate ITS and CNPS contributions, and file returns within the legal deadlines.
- Collecting and entering payroll variables
- ITS calculation using the 2024 scale
- CNPS contributions (pension: employee 6.3% / employer 7.7% · family benefits 5.75% and work accidents 2 to 5% paid by the employer)
- Issuing and delivering payslips
- DIPES returns and salary transfers
The choice of legal form, tax regime and initial structure shapes your company's future. We frame these choices from the outset to avoid costly restructuring later.
- Advice on the right legal form
- Drafting articles and incorporation deeds
- RCCM registration and formalities
- Opening a business bank account
- Setting up the initial accounting
A poorly structured financial organisation creates inefficiencies and risks. We analyse your processes, identify bottlenecks and set up an organisation suited to your size and sector.
- Diagnostic of the existing organisation
- Defining financial processes
- Setting up management tools
- Financing plan and business plan
- Fundraising support
Training your accounting, HR or finance teams reduces your reliance on outside help and improves the quality of your data. Our training is practical, based on real cases and adapted to participants' level.
- SYSCOHADA accounting training
- Expertise in Ivorian payroll (ITS, CNPS)
- Corporate taxation in Côte d'Ivoire
- Training HR and finance teams
- Course materials and certificates provided
| Service | Timeline | Deliverable | Status |
|---|---|---|---|
| Entering variables | Before the 20th of the month | Structured file | Included |
| Calculating & issuing payslips | Within 3 working days | Payslip PDFs | Included |
| CNPS / DIPES returns | Legal deadline met | DGI / CNPS receipts | Included |
| Annual social report | Q1 of the following year | BSA report | Included |
| Payroll compliance audit | On request | Report + corrective plan | Optional |
Risk, Compliance
& Data Analysis
This department handles specialised assignments that traditional accounting firms generally don't cover: banking regulatory compliance, risk management and data analytics. It serves financial institutions, fintechs and companies facing regulatory requirements.
Financial institutions face growing requirements to combat money laundering and terrorist financing. We structure their compliance framework and align it with BSA/AML and AML/CFT standards.
- BSA / AML / CFT compliance
- Drafting compliance policies and procedures
- KYC / KYB — Identifying and verifying clients and partners
- Transaction monitoring and detection of suspicious operations
- CENTIF / BCEAO regulatory reporting
Obtaining an EME, SFD or fintech licence from the BCEAO requires a rigorous file and a compliant organisation. We support project owners from the diagnostic phase through to regulatory approval.
- Support in obtaining EME, SFD and fintech licences
- Regulatory compliance diagnostic
- Preparing for regulatory inspections
- Setting up suitable internal control systems
A company that doesn't map its risks suffers its crises instead of anticipating them. We identify, assess and prioritise your operational and financial risks, then put in place monitoring indicators (KRIs) and alert systems.
- Mapping operational and financial risks
- Setting up risk indicators — KRIs
- Alert systems and business continuity plans
- Periodic risk management report
Your clients' and portfolios' data contains untapped decision-making information. We build credit scoring models, behavioural analyses and analytical dashboards — compliant with IFRS 9 requirements for impairment of financial assets — to improve your lending and risk management decisions.
- Scoring models for bank loans
- Behavioural analysis of clients and portfolios
- Analytical dashboards and reporting
- Detection of anomalies and risky behaviour
Let's Structure Your Project Together
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