Cotonou, 21–22 October 2026
I hadn't come to Benin to give lessons. I was invited to share an experience — that of a French firm that made the deliberate choice to integrate artificial intelligence at the heart of its practice. What I brought back is far richer than what I brought with me.
The 8th Congress of the Orders of Chartered Accountants of UEMOA was held at the Palais des Congrès in Cotonou on 21 and 22 October 2026. Over 350 participants from 15 countries, representatives from the BCEAO and the UEMOA Commission, academics, auditors, business leaders — all gathered under a central theme that said it all: "The Chartered Accountant, guarantor of transparency and financial sovereignty in the UEMOA region." The event also coincided with the 20th anniversary of OECCA-Bénin, lending it a particular significance.
The scientific programme was ambitious: public governance, digital transformation, AI, blockchain, cybersecurity, ESG reporting. I had the privilege of speaking in the panel dedicated to AI and automation — an exchange that was dense, candid, and at times unexpected.
What I Saw on the Ground: Advanced in Thinking, Artisanal in Execution
The first thing that struck me was the intellectual maturity around AI. Accountants across the region have a sharp awareness of the issues at stake — they know that AI can industrialise control, automate repetitive tasks, and improve data reliability. They have read, reflected, debated. The congress itself stated it clearly in its conclusions: AI can industrialise control, but not trust.
Yet between reflection and execution, the gap remains wide. The tools used day-to-day in firms are still often artisanal — refined Excel files, manual processes, little integration between software components. Not for lack of will, but due to infrastructure constraints, limited access to platforms, and sometimes insufficient support.
This paradox spoke to me deeply. Because it is not so far removed from what we observe in many French firms — including sizeable ones — where the conversation about digital transformation is present, but the move to action remains tentative.
Real Potential, and New Missions Already Taking Shape
What surprised me most — in a very positive way — was the speed at which new service lines are emerging in the region thanks to AI. Local firms are already offering clients data management services, predictive analytics, and automated dashboards. Expertise that in France is still largely reserved for large groups or specialist consulting firms.
And above all — a point that stopped me in my tracks — some accountants in the region have gone even further: they are developing their own tools in-house and beginning to sell them to clients. The chartered accountant no longer simply produces accounts or advises on how to read them. They are becoming solution editors. Technology providers.
The Question That Has Stayed With Me Since Cotonou
Will this trend — the accountant as software editor — come to France?
My short answer: yes, and sooner than we think. Regulatory barriers exist, but they are not insurmountable. Firms that have invested in internal tools — specialised AI agents, business-process automations, data pipelines — will naturally be tempted to monetise these assets beyond their hourly fees.
At Trevys, we made this choice several years ago. Not yet to sell standalone tools per se — but to build technological components that enhance the value of our services. The boundary between an augmented advisory firm and a solution editor narrows every year.
What I saw in Cotonou is a profession reinventing itself — with constraints we do not face, but also a freedom to experiment that we sometimes struggle to grant ourselves.
The next UEMOA congress will take place in two years. I believe a great deal will have changed by then — on both sides of the Mediterranean.
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