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13.1. Books and Records

Businesses in Cameroon are required to keep sufficient records of their income and expenditure, including profit and loss account, balance sheet, statement of source and application of funds, and other supporting documentation.

The books and records must be kept in Cameroon for a period of at least 10 years, be written in the French language, and denominated in XAF.

Effective 1 January 2022, separate books of accounts are required to be maintained by companies that, in addition to the main activity, carry out, on an ancillary basis, another activity that can be the subject of an independent operation. Such companies are required to pay appropriate taxes specific to the ancillary activity.