• Forvis Mazars Niger absorbed Fiduciaire Conseil et Audit (FCA), one of Niger’s oldest audit firms.
• The deal transfers FCA’s assets worth CFA351.1 million ($626,000) and liabilities of CFA299.4 million.
• Forvis Mazars aims to boost its advisory and audit market share in Niger, part of its 28-country African network.

Forvis Mazars Niger, an audit and consulting firm, has officially absorbed Fiduciaire Conseil et Audit (FCA SARL), one of the oldest audit and advisory firms in Niger. The deal was registered in Niamey on August 26.

The merger was carried out as a simplified transaction since Forvis Mazars Niger already held all FCA shares. This led to FCA’s dissolution without liquidation, with its assets and liabilities transferred to Forvis Mazars Niger.

The merger agreement, signed on July 16, 2025, provides for FCA to transfer all its assets, valued at CFA351.1 million (about $626,000), to Forvis Mazars Niger, which in return assumes liabilities of CFA299.4 million. The net value of the transfer stands at CFA51,716,397.

According to the notary, the operation will not trigger any capital increase, as no new shares were created.

Forvis Mazars said the move strengthens its position in Niger’s consulting, audit, and accounting services market, while improving operational efficiency. The firm operates in 28 African countries with a network of more than 2,750 professionals.

FCA, created in 1958 and led by chartered accountant Nouhou Tari, had a capital of CFA25 million and is a member of the Exco Afrique group, which includes firms across Benin, Burkina Faso, Cameroon, Congo, Côte d’Ivoire, Mali, Mauritania, Morocco, Niger, Senegal, Chad, Togo, and Tunisia.