Compliance Academy

Self-Training — Compliance & Risk Management

Four practical pathways and sixteen case studies drawn from Senegalese, WAEMU and CIMA regulation. Answer the questions on each case, submit the pathway and get your score — 50% to pass.

Practical Workbook & Case Studies

How It Works

Four steps, one score per pathway

01

Pick a pathway

Tax team, junior staff, insurance, or logistics & customs.

02

Study the case

Read the scenario, the data provided and the learner instructions.

03

Answer the questions

Three multiple-choice questions per case. No answers are shown while you work.

04

Submit and score

Score at the end of the pathway — 50% to pass — then see what you missed and why.

Training Pathways

Choose your pathway

Pathway 1

Tax Team

Tax calendar reviews, reassessment notices, taxable-income determination and AML/CFT risk analysis under the Senegalese General Tax Code.

Progress0/12 answered
4 case studiesPass mark: 50%

Scenario

You are carrying out the mid-year tax audit of "SENEGAL NEGOCE SA". The accountant has prepared the register of monthly returns.

Data provided

  • Statement of VAT returns for the last 6 months.
  • Invoices from non-resident foreign providers (technical assistance, software).
  • Fee invoices from local lawyers.

Learner instructions (LMS)

  • 1Identify the assessment and filing-deadline errors in the interactive table.
  • 2Calculate the amount of withholding tax that was omitted.

Questions

Answers stay hidden until you submit the whole pathway.

1. The company paid non-resident foreign providers for technical assistance and software. What was missed?

2. What rate of withholding at source (BRS) applies to fees paid to local lawyers?

3. How are late-payment penalties calculated on the omitted amounts?

Scenario

The company receives a reassessment notice following an accounting audit. The inspector rejects the deductibility of head-office charges (management fees) paid to the parent company and adds back VAT deducted on fuel.

Data provided

  • Extract of the reassessment notice (Art. 650+ CGI).
  • Technical assistance agreement with the parent company.
  • VAT deduction statement for the quarter.

Learner instructions (LMS)

  • 1Draft the legal arguments of the reply letter to the inspector’s observations, within the 30-day statutory deadline.

Questions

Answers stay hidden until you submit the whole pathway.

1. Within what deadline must the reply to the inspector’s observations be filed?

2. On what basis must the management fees paid to the parent company be defended?

3. What is the correct position on the VAT deducted on fuel?

Scenario

Year-end closing on 31 December. You must compute the move from accounting profit to taxable profit using the SYSCOHADA simulation tool.

Data provided

  • Pre-inventory trial balance (accounting profit: + 45,000,000 XOF).
  • Breakdown of expenses: customs fine (2,000,000 XOF), provision for doubtful receivables with no individual identification (5,000,000 XOF), depreciation of a passenger vehicle acquired for 30,000,000 XOF.

Learner instructions (LMS)

  • 1Complete the table of extra-accounting add-backs and deductions in order to isolate corporate income tax (IS).

Questions

Answers stay hidden until you submit the whole pathway.

1. How is the 2,000,000 XOF customs fine treated in the tax reconciliation?

2. The passenger vehicle was acquired for 30,000,000 XOF. Up to what value is depreciation deductible?

3. What rate applies to the adjusted taxable profit to obtain corporate income tax?

Scenario

A supplier-client pays a large advance on an export contract through three successive transfers coming from bank accounts located in high-risk jurisdictions that were not disclosed in the contract.

Data provided

  • Bank statements and company registration documents (K-Bis / RCCM) of the client.
  • Legal organisation chart showing a nominee structure (no clear beneficial owner).

Learner instructions (LMS)

  • 1Complete the AML/CFT/CPF risk analysis grid.
  • 2Fill in a standard Suspicious Transaction Report (STR) form for the Compliance Officer to forward to CENTIF.

Questions

Answers stay hidden until you submit the whole pathway.

1. What is the main red flag in this file?

2. Who must the suspicious transaction report ultimately reach?

3. The organisation chart shows a nominee structure. What does the AML/CFT framework require?

Answer every question in the pathway to submit.

Training material for internal use. The legal references reflect Senegalese, WAEMU and CIMA regulation and must be confirmed against the texts in force before any operational decision.

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