The OHADA area covers 17 African countries and 250 million people, yet 60% of Senegalese SMEs miss at least one major OHADA obligation. Forgetting is no small matter: void deeds, tax penalties, blocked bank financing. The good news: since 2024, the digitization of registries (online RCCM, e-signature, dematerialized articles) lets you maintain compliance with 3 well-chosen tools.
TL;DR
- OHADA means 10 mandatory Uniform Acts in 17 countries, including AUDCG (general commercial), AUSCGIE (companies), AUPSRVE (collection), AUCT (accounting)
- The RCCM is now searchable and editable online in Senegal via the APIX portal and the digitized court registry
- Revised SYSCOHADA has been in force since 1 January 2018, with a 2023 update on financial statements
- Average OHADA compliance audit for a Senegalese SME: FCFA 350,000 to 1,200,000
- Software automating OHADA watch: Polaris, Sage 100, Cegid Loop, plus court registry portals
OHADA: what every Senegalese SME must know
OHADA (Organization for the Harmonization of Business Law in Africa) was born in 1993 in Port-Louis. It produces Uniform Acts directly applicable in 17 member states, without national transposition. For a Dakar SARL, that means its articles, commercial registry, accounting and collection procedure are governed by shared texts.
The 10 Uniform Acts in force in 2026
| Uniform Act | Acronym | Field | Last revision |
|---|---|---|---|
| General commercial law | AUDCG | RCCM, leases, goodwill | 2010 |
| Commercial companies and EIG | AUSCGIE | SARL, SA, SAS, SUARL | 2014 |
| Security interests | AUS | Mortgages, pledges, surety | 2010 |
| Simplified collection procedures | AUPSRVE | Payment order, seizures | 2023 |
| Collective proceedings | AUPC | Restructuring, liquidation | 2015 |
| Accounting law | AUCT | Revised SYSCOHADA | 2023 |
| Carriage of goods by road | AUCMR | Land transport | 2003 |
| Mediation | AUM | Commercial mediation | 2017 |
| Arbitration | AUA | Arbitral procedure | 2017 |
| Cooperatives | AUSCOOP | Cooperative companies | 2010 |
Digital tools to stay OHADA-compliant
The era when OHADA compliance lived in a dusty binder at the lawyer's office is over. Three tool families now keep you on track.
H3 — Automated legal monitoring
Several platforms (Juriafrica, Ohada.com, Lextenso Africa) publish new acts, CCJA case law and rulings. Annual subscriptions run from FCFA 180,000 to 450,000. For a law firm or in-house legal team, it is essential. Email alerts trigger when an act is revised — like AUPSRVE in 2023 which overhauled the payment order procedure.
H3 — Digital registers: RCCM and beneficial owners
In Senegal, the RCCM is held by the Dakar Commercial Court registry. Since 2024, registration, modification and removal can be done online via the APIX portal. The beneficial ownership register (RBE), an OHADA obligation since 2021, is also paperless. Every company must declare individuals holding more than 25% of capital — under fines up to FCFA 3,000,000.
H3 — SYSCOHADA compliance via accounting software
Polaris, Sage 100c, Saari and Cegid Loop embed the revised SYSCOHADA accounting schemas. Financial statements (balance sheet, P&L, TAFIRE, notes) are generated automatically. The 2023 revision changed notes — make sure your software is up to date.
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Concrete steps to upgrade an SME
- Initial audit: an OHADA lawyer reviews articles, RCCM, RBE, SYSCOHADA compliance, internal procedures
- Articles update if drafted before 2014 (AUSCGIE reform)
- RBE filing if not yet done
- Accounting software migration to a revised SYSCOHADA 2023 version
- Internal training: 1 day per year for finance and legal leadership
- Legal watch subscription with Juriafrica or equivalent
FAQ
Q: Is a Dakar SARL incorporated in 2012 OHADA-compliant today?
A: Probably not. The 2014 AUSCGIE reform changed mandatory wording of several statutory clauses. A notary update of the articles (FCFA 200,000 to 450,000) is recommended.
Q: Is the beneficial ownership register (RBE) actually enforced in Senegal?
A: Yes, especially since 2023 FATF recommendations. DGID and banks require an up-to-date RBE sheet to open an account or issue a tax clearance.
Q: What is the risk of OHADA non-compliance for an SME?
A: Void deeds (articles, GMs, transfers), fines (up to FCFA 3,000,000), refused bank credit, blocked public tenders. The compliance cost is far lower than the risk.
Q: Do you need a specialized OHADA lawyer or is a generalist enough?
A: For a standard SME, a generalist comfortable with OHADA is enough. For an M&A transaction, a specialized (often international) OHADA firm is recommended.
Conclusion
OHADA compliance is no longer a yearly chore if you equip yourself properly. Kolonell helps 5 Senegalese law firms digitize their legal watch and client deliverables. WhatsApp +221 77 596 93 33 for an OHADA compliance firm website from FCFA 950,000.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
