The Angola Capital Markets Commission has made available for consultation Regulation No. 1/26 of 13 April, which approves a new chart of accounts for non-banking financial institutions and collective investment undertakings. The regulation revokes any conflicting provisions and explicitly repeals Regulation No. 9/16 and Regulation No. 10/16 (both 6 July 2016), as well as Instruction No. 001/CMC/03-2020 and Instruction No. 002/CMC/03-2020 (both 3 March 2020) on the accounting treatment of value added tax within the previous charts of accounts. The text is available via the Angola Capital Markets Commission website in the Regulation section.
Angola Capital Markets Commission 2026-04-21
Angola Capital Markets Commission opens consultation on a new chart of accounts for non-banking financial institutions and collective investment undertakings
The Angola Capital Markets Commission has published for consultation Regulation No. 1/26 of 13 April, introducing a new chart of accounts for non-banking financial institutions and collective investment undertakings. The regulation revokes conflicting provisions and expressly repeals Regulation No. 9/16, Regulation No. 10/16 and Instructions No. 001/CMC/03-2020 and No. 002/CMC/03-2020 on the accounting treatment of value added tax.