Gabon’s state gaming operator GDJ opens six-year statutory auditor selection under OHADA rules

La Gabonaise des Jeux is shortlisting three audit firms before appointing a titular and alternate auditor to certify its 2026–2031 financial statements.

Key takeaways:

• La Gabonaise des Jeux (GDJ), Gabon’s national gaming operator, has launched an Expression of Interest (No. 002/GDJ/DG/2026, dated 28 September 2026) to appoint a statutory auditor for the 2026–2031 financial years.
• GDJ will first shortlist three audit firms (minimum 70/100 points) before requesting technical and financial proposals, with the final selection weighted at 80 per cent technical and 20 per cent financial.
• Under OHADA’s AUSCGIE and GDJ’s statutes, the auditor must certify GDJ’s annual financial statements, evaluate internal controls (including information systems) and work under the revised SYSCOHADA framework.
• Eligible firms must be registered with Gabon’s national professional body for chartered accountants or authorised under CEMAC rules, be in good standing with tax and social authorities, and hold professional liability insurance.
• The appointment comes as GDJ continues its operational rollout after the approval of its strategic plan, operating and investment budgets and internal regulations.

Gabon.- Gabon’s state gaming operator GDJ has launched a tender to appoint a statutory auditor for 2026–2031, with preselection, technical and financial proposals under OHADA rules. The Expression of Interest Notice (Avis à Manifestation d’Intérêt) No. 002/GDJ/DG/2026, dated September 28, invites audit and accounting firms to apply. GDJ will first shortlist three firms before making the final selection.

GDJ was established as a public industrial and commercial establishment (EPIC) under Ordinance No. 0011/PR/2025 of December 30, 2025, with its creation later ratified by Law No. 009/2026 of September 11, 2026. The notice states: “It exercises, on an exclusive basis, the State’s monopoly over the organisation, operation, management and control of the gambling, money and games of chance sector in the Gabonese Republic.”

Under the OHADA Uniform Act on commercial companies and economic interest groups (AUSCGIE) and its statutes, GDJ must appoint a titular statutory auditor and an alternate auditor to certify its financial statements.

The auditor’s duties will include certifying GDJ’s annual financial statements, carrying out checks required under the AUSCGIE and evaluating internal controls, including information systems. Other duties required by law, regulations and GDJ’s statutes will also apply.

The assignment also covers GDJ’s financial statements under the revised SYSCOHADA framework. The GDJ notice states: “The mission includes the certification of the regularity, sincerity and fair presentation of the annual financial statements established under the revised SYSCOHADA.”

The appointment comes as GDJ continues its wider operational rollout following the approval of its strategic plan, operating budget, investment budget and internal regulations.

Auditor selection and application process

Preselection will consider firms’ experience, statutory-audit work, experience in gaming, financial services or public enterprises, key personnel qualifications, organisation and resources.

Firms need at least 70 points out of 100 to reach the shortlist. The three shortlisted firms will then submit technical and financial proposals. The second-ranked firm may be proposed as the alternate statutory auditor.

According to the GDJ notice: “The firm retained will be selected using the method of selection based on quality and cost, with a weighting of 80 per cent for the technical proposal and 20 per cent for the financial proposal.”

Eligible firms must be registered with Gabon’s national professional body for chartered accountants or otherwise authorised under CEMAC rules to conduct statutory audits in Gabon.

They must have no prohibited conflicts involving GDJ, its directors or gaming operators holding a GDJ licence or agreement. Firms must also be in good standing with the tax authorities and CNSS and CNAMGS, and hold professional liability insurance.

Applications must be submitted by email as encrypted PDFs by October 22, 2026, at 12:00 Gabon time. Passwords must be provided 15 minutes before the opening. The opening will take place by videoconference on October 23 at 14:00. Clarification requests must reach GDJ no later than seven days before the submission deadline.