MAAS BANK

Why MAAS BANK

The OHADA banking sector is governed by distinct sector-specific accounting frameworks: PCEC (Plan Comptable des Établissements de Crédit) for banks in the CEMAC zone supervised by the COBAC, PCB (Plan Comptable Bancaire) for banks in the UEMOA zone supervised by the BCEAO, and PCMF (Plan Comptable des Institutions de Microfinance) for MFIs, cooperatives and non-bank credit institutions.

These frameworks impose specific statement structures, mandatory prudential ratios (capital, solvency, liquidity, large exposures), standardised regulatory reporting formats and reinforced audit requirements. Generic accounting tools do not cover this scope. Bank and MFI finance departments end up copying balances into Excel, manually recomputing prudential ratios and reformatting statements for each regulatory submission.

MAAS BANK addresses this need. A software installed on the banking controller’s or specialised auditor’s workstation. A banking trial balance imported, PCEC, PCB or PCMF statements produced, audited and accompanied by COBAC / BCEAO reporting in seconds.

A solution built for efficiency and compliance

Statement production is instantaneous on trial-balance import. No manual entry. Transformation algorithms strictly preserve the structures imposed by each framework — PCEC, PCB, PCMF — with no translation layer.

Controls embedded at import

As soon as a balance is loaded, MAAS BANK automatically runs a series of internal controls:

• Banking chart-of-accounts compliance — each account checked against the chosen framework
• Trial-balance equilibrium — debit / credit, automatic check
• Statement equilibrium — assets = liabilities, charges + result = revenues
• Prior-year reconciliation — consistency with previous period
• Notes consistency — each note references amounts present in the statements

Prudential ratios & supervision

MAAS BANK automatically computes regulatory ratios:

• Capital adequacy — solvency ratio, Tier 1 ratio, COBAC or BCEAO compliance
• Liquidity — short-term liquidity, transformation, resource stability
• Large exposures — individual and aggregate counterparty limits
• Microfinance — Portfolio at Risk (PAR), provisioning rate, capitalisation ratio

Automated audit and cash flow statement

The advanced audit module covers:

• Audit of balances and movements — detection of abnormal accounts, atypical movements, balances inconsistent with banking account nature
• Tax audit — automatic detection of inconsistencies between accounting and tax data
• Suspense control — bridge accounts, holding accounts, operations to be cleared
• Interbank reconciliations — verification against correspondent statements
• Cash flow statement — validation of operating, investing and financing flows

COBAC / BCEAO regulatory reporting

For each accounting period, MAAS BANK produces:

• CEMAC regulatory statements — in the format mandated by COBAC, ready for submission
• UEMOA regulatory statements — in the format mandated by BCEAO, compliant with current directives
• Microfinance statements — formats specific to MFIs, cooperatives and non-bank institutions
• Standardised exports — PDF and Excel for official transmissions, structured files for automated gateways

Automatic line-item justification

For each line of the financial statements, MAAS BANK:

• Automatically identifies all accounts contributing to the line
• Generates a justification that is clear, traceable, exportable in the format required by auditors or supervisors
• Streamlines inspections by COBAC, BCEAO and statutory audit engagements through full transparency of source data

For whom

• Commercial banks in CEMAC (PCEC) or UEMOA (PCB)
• Microfinance institutions (MFIs) under PCMF
• Non-bank credit institutions — cooperatives, financial companies
• Audit firms specialised in the OHADA banking sector

Status & licensing

MAAS BANK is live. Deployed across banks and microfinance institutions in the CEMAC and UEMOA zones, and at banking audit firms.

Software installed on workstation, per-user or per-site licence. Updates included for PCEC, PCB and PCMF framework changes, as well as COBAC and BCEAO directives.

To evaluate MAAS BANK in your context: 45-minute video briefing, test import on a real balance, hands-on onboarding with our team.