The Capital Markets Commission (CMC) has approved Regulation No. 1/26, of 13 April 2026, which establishes the new Chart of Accounts for Non-Bank Financial Institutions and Collective Investment Undertakings (“Plano de Contas das Instituições Financeiras Não Bancárias e dos Organismos de Investimento Colectivo”). The reform seeks to align the accounting framework of these entities with International Accounting and Financial Reporting Standards (IAS/IFRS), enhance oversight of the capital markets, and bolster investor confidence in the Angolan Securities Market.

This instrument entered into force on the day following its publication and repealed Regulations No. 9/16 and 10/16, of 6 July 16, and Instructions No. 001/CMC/03-2020 and 002/CMC/03-2020, of 3 March 2020.

The Regulation also provides for a transitional regime with two key milestones:

• By 13 May 2026 (i.e., 30 days after publication): covered entities must submit to the CMC a detailed action plan outlining the measures planned for the implementation of the new regime; and
• By 31 December 2026: entities must be in full compliance with the Regulation, with a view to the effective application of the new accounting framework as of 1 January 2027.

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