CAISSE AUTONOME D'AMORTISSEMENT DU CAMEROUN
NOTICE N° 004/CAA/DC of 09 JAN 2026
The General Manager of the Autonomous Sinking Fund (CAA), Central Depository of transferable Securities, informs the Limited Companies and the Simplified Joint-Stock Companies that, in accordance with article 30 of the Finance Law of 2019, the issuance of the Certificate of dematerialization for the 2026 financial year, to be annexed to the Statistical and Tax Declaration for the 2025 financial year, is subject to compliance with the following requirements :
- Codification and account entry of issued securities;
- Deposit of physical share certificates collected from shareholders, accompanied by destruction authorizations (requirement applicable to companies created before the entry into force of law n° 2014/007 of April 23, 2014 establishing the terms of dematerialization of transferable securities in Cameroon);
- Transmission of the following elements :
- Conditions for maintaining securities accounts (a copy of the mandate agreement signed with an approved brokerage firm or the description of the securities management software used),
An up-to-date account extract (certificate of ownership, overall issue account, general transaction journal, account history of each shareholder, escheated shares monitoring table), An up-to-date register of registered securities, - Documents relating to securities transactions (capital increases or reductions, mergers, transfers, pledges, etc.) or changes to the company name, if applicable;
- Settlement of commissions due to the CAA (codification and account entry, securities transactions, annual custody fees for the financial year 2026).
The dematerialization Certificates will be issued in accordance with the timetable set by the Tax administration for the filing of Statistical and Tax Declaration. Consequently, Limited Companies and Simplified Joint-Stock Companies are invited to submit their applications to the CAA before the deadline, otherwise they will be rejected.
Furthermore, no Certificate of dematerialization will be issued for financial years prior to financial year 2026. Companies that do not comply with legal requirements relating to the dematerialization of transferable securities or newly registered in the Commercial and Personnel Property Credit Register are urged to regularize their situation. Otherwise, they will not be able to obtain the Certificate of dematerialization for the 2026 financial year.
For any further information relating to this Notice, please contact the CAA at the following numbers : + 237 222 22 22 26 / + 237 222 22 01 87.
AUTONOMOUS SINKING FUND OF CAMEROON N° contribuable : M089500009702A
B. P. 7167 Yaoundé - Tél. : (237) 222 22 22 26 / (237) 222 22 01 87 - Fax : (237) 222 22 01 29 - Télex : 88558 KN - e-mail : caa@caa.cm - Site web : www.caa.cm