Audit
Statutory and contractual audit, plus audit of development projects, public finance and public procurement.
In line with ISA standards
Accounts in order, decisions made clearer
A Mauritanian accounting, finance and tax firm. We work under the Mauritanian General Chart of Accounts and the General Tax Code, and prepare IFRS financial statements when you need them. Served remotely, from anywhere.
Request a serviceOur servicesAudit and financial statementsevery year
Tax filingson time
Meetings and adviceremote
2accounting frameworks: PCM 96 and IFRS
3languages: Arabic, French, English
7fields in the EC2F Library
676articles of official texts open to read
4steps to hand us your documents
100 %of entries checked before the financial statements
EC2F in one minute
How we work, how you send your information and what you receive.
Our services
For public and private organisations and donor-funded projects.
Every engagement is handled with AI tools grounded in the reference texts, then reviewed and signed by a chartered accountant.
Accounting
Bookkeeping under the Mauritanian chart of accounts (PCGM) and annual financial statements at 31 December.
Compliant with the PCGMTax
VAT, corporate and personal income tax, payroll tax and other filings; filing review and tax audit.
Filings on time, every timePayroll and fixed assets
Payroll management, fixed-asset registers and pricing studies.
Accurate and confidentialLegal
Company formation, restructuring and liquidation; legal compliance review.
Compliant with current lawAdvisory and organisation
Organisation charts, procedure manuals, staff regulations and training.
Tailored to your organisationIFRS accounting window
Choose the framework your financial statements need.
For local and tax obligations
Your statements and filings follow the Mauritanian General Chart of Accounts, the framework used by the tax administration.
For investors, banks and parent companies
If you are a subsidiary of an international group, or a lender, bank or donor requires it, we prepare statements under IFRS or IFRS for SMEs.
- Conversion from the national framework to IFRS
- Revenue (IFRS 15) and leases (IFRS 16)
- Financial instruments, provisions and disclosures
- Consolidated group financial statements
About
Mohamed Lemine Elmourteji Elwavi
Chartered accountant, member of the National Order • Founder of EC2F
Chartered accountant (ISG Gabès, Tunisia) and member of the National Order of Chartered Accountants of Mauritania. Experience in audit, tax and finance across the public and private sectors: energy, oil, mining, banking, transport and development projects.
- Maîtrise degree in accounting — Higher Institute of Management of Gabès, Tunisia (ISG de Gabès)
- Maîtrise degree in Islamic economics — Higher Institute of Islamic Studies, Mauritania (ISERI)
- Financial administrator — National School of Administration, Journalism and Magistracy, Mauritania (ENAJM)
- Languages: Arabic and French (fluent), English and Spanish (currently studying)
- Teaching: accounting and audit lecturer — University of Chinguitti and Lebanese International University
Our experience
Over twenty years in audit, accounting and tax, across the public and private sectors.
20+years of experience in audit, accounting and tax
35+public entities audited on their procurement
6sectors served
2003start of audit practice in professional firms
Sectors
BankingOil & miningTransportAgriculturePublic sectorDonor-funded projects
Selected engagements
Nationwide public procurement audit
As part of an engagement conducted with an international audit firm, technical and financial audit of a full fiscal year’s public procurement across more than 35 contracting authorities: compliance with award and execution procedures, and reporting to the oversight body.
Financial management of an EDF-funded project
For two years, bookkeeping and financial management of a project funded by the European Development Fund, under the donor’s procedures: periodic financial reports and readiness for external audits.
Finance leadership at an oil services company
Over five years, financial, accounting and administrative management of an oil-sector company, including setting up management control and dashboards.
Presented without naming clients, in line with professional confidentiality.
EC2F Library
Legal, accounting and tax texts grouped by field, open for every visitor to read and search.
Enter the libraryFully remote service
No visit needed: phone, video and WhatsApp.
Contact usTell us what you need by form or WhatsApp.
Send your documentsSubmit them in your secure portal, or send photos via WhatsApp.
We work on your fileWe come back to you with any question.
Receive the resultReports and filings delivered to your secure portal.
Your secure client portal
Submit your supporting documents, receive your financial statements and tax filings, and message the firm — in a space that is yours alone.
- Personal, password-protected account
- Documents encrypted at rest
- Each client can access only their own file
- Audit trail of every sign-in, upload and download
The firm creates your account and sends you a temporary password, to be changed at first sign-in.
Pay via banks
Licensed Mauritanian banks with a payment app (alphabetical order). Choose your bank and we will send you the payment details on WhatsApp.
Show banks and payment methods
After paying, send us the receipt on WhatsApp so we can confirm it.
Share EC2F
Send the site to anyone looking for an accountant or tax adviser.
Request your service
Fill in the form and we will get back to you.
Tel / WhatsApp: +222 47 30 05 50
Email: contact@ec2f-mr.com
Web: ec2f-mr.com
Extension Mod. B, suite lot n°301, T. Zeina — Nouakchott
B.P. 7763 Nouakchott, Mauritanie
NIF: 00327254
RC: 92853/GU/13862
Privacy and confidentiality
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Documents and information you entrust to us for an engagement are covered by the chartered accountant’s professional secrecy and are used only to carry out that engagement.
To access, correct or delete your data: contact@ec2f-mr.com
Full details, including for the client portal, are in the Privacy policy.