The Directorate of Accounting Standards (DAS) sets generally accepted accounting and financial standards for all state organs and public entities. The DAS also prescribes the minimum standards of maintenance of proper books of account for all levels of Government. Besides, the DAS prescribes financial statements and reporting formats by all state organs and public entities.

Additionally, the DAS publishes and publicises the accounting and financial standards and performs any other functions related to advancing financial and accounting systems management and reporting in the public sector.

You can download Accounting Standards documents using the links below.