This article is part of the reform initiated with the publication of the
International Public Sector Accounting Standards (IPSAS), although limited to the
accounting regulations applicable to the public sector in Cape Verde, with the objective
of identifying the degree of implementation and adequacy of the applicable regulation
in Cape Verde and the future perception of a possible reform to accounting IPSAS. Its
development follows a qualitative methodology, essentially descriptive, with
information collected using an interview survey, applied between October and
December 2019, by e-mail, to senior technicians of the Public Administration of Cabo
Verde. The results point to the existence of some weaknesses and inoperability,
resulting from the current regulation, but which are due its low degree of its
implementation and not to its inadequacy. They therefore suggest some improvements
to update and generalize its implementation, but not a reform, as it has sufficient
capacity to meet the needs of the Public Administration in Cape Verde
