Which countries impose a chart of accounts: 32 mandatory, 9 optional, 63 with none

From the IMCORE Observatory (104 country fiches, May 2026). Uganda, Jamaica and Kenya have no official chart, so Easy Accounts brings its own. Where a chart is mandatory (France, Spain, the OHADA zone…), the country’s legal chart becomes the master chart and templates are filtered from it.

All countries

“Micro tier” = the chart has a simplified version for micro businesses. OHADA appears as one entry for its 17 member states; Côte d’Ivoire, Senegal and Cameroon also have their own fiche. Data not re-verified since May 2026. Source: IMCORE Observatory, each fiche cites its law.