Côte d’Ivoire’s Senate has unanimously approved a bill amending the national legal framework governing the punishment of offences established under the uniform acts of the Organisation for the Harmonisation of Business Law in Africa (OHADA).

The bill was adopted on November 9, 2026, in Yamoussoukro. It aims to bring Ivorian legislation into line with new offences and penalties introduced under the regional business law framework.

The reform updates the law of November 9, 2017, which sets out penalties for violations of OHADA uniform acts. It takes into account developments in regional business legislation, particularly in accounting standards for non-profit organisations and procedures for debt recovery and enforcement.

One of the changes concerns the accounting obligations of non-profit organisations, including associations and foundations. The relevant OHADA uniform act, adopted in December 2022, established a specific accounting framework for these entities.

The reform also addresses offences relating to assets subject to seizure, following the revision of OHADA rules on simplified debt recovery procedures and enforcement measures in October 2023.

OHADA brings together 17 African countries and works to harmonise business laws across its member states. Its uniform acts are designed to provide a common legal framework and strengthen legal certainty for businesses and investors.

The Senate’s approval marks a step in the process of aligning Côte d’Ivoire’s national legislation with the latest developments in OHADA law.