OCAM Contabilistas

OCAM is the Ordem dos Contabilistas e Auditores de Moçambique, the professional body for accountants and auditors in Mozambique. Its site states it has more than 4000 certified accountants and is a Membro Efectivo do IFAC and do PAFA. Admission runs through a pre-registration form, an application to the Colégio dos Contabilistas Certificados, and a candidate/student route that includes an internship request.

The four practice areas are financial accounting, auditing, taxation, and professional ethics and deontology. Each carries comparable weight, so no single domain can carry a pass on its own. Accounting and auditing reward procedural precision, taxation rewards current legal knowledge, and ethics tests judgement in conflict-of-interest and independence scenarios. Treat all four as equally examinable.

These details are not published on the OCAM website page reviewed here, so they cannot be stated reliably. Rather than rely on second-hand figures, confirm the current duration, number of questions and pass mark directly with the Ordem before you plan your revision timetable. Exam rules are revised periodically and older figures circulate widely.

Fees and retake rules are not stated on the OCAM site page reviewed here, so no figure should be assumed. Contact OCAM directly using the contacts published on ocam.org.mz for the current fee schedule and any resit policy. Budget for the possibility of a resit and plan your study time accordingly rather than assuming a single attempt.

Start with financial accounting, since auditing depends on it and taxation assumes you can read financial statements. Add taxation once the accounting framework is solid, then auditing, which combines both. Keep ethics running throughout in short weekly sessions instead of cramming it at the end - it is a scored domain, not a formality.

Ethics questions rarely have an obviously wrong option. Candidates fail by choosing the answer that is legally permissible but professionally improper, or by ignoring threats to independence and objectivity. Work through the OCAM regulations and code-related material, and practise justifying each answer by naming the principle and the threat involved.

OCAM publishes regulations, a digital library (Acervo Digital), a technical helpdesk (Consultório Técnico), an e-learning portal and an academy training calendar. Work from the official regulations first, since exam wording tends to track them, then use the technical helpdesk material and e-learning content to consolidate. Verify that any document you download is the currently applicable version.

Yes. An OCAM news item dated 23/03/2026 announces that the Assembly of the Republic approved an amendment to the OCAM statute. The source does not state what changed or when it takes effect. Monitor the OCAM site for the published text and effective date, and do not assume current admission or exam rules remain unchanged.

No. This is independent study material and is not affiliated with, endorsed by, or produced by OCAM. It is built only from what the public OCAM website states. For authoritative information on admission, exam format, fees and regulations, use ocam.org.mz or contact the Ordem directly.