Burundi World Bank ROSC Accounting and Auditing Report (in French only) Update for November 2009 Financial Reporting Framework in Burundi (November 2009 Update) In 1985, Burundi adopted a national accounting plan – Le Plan Comptable National 1985. The plan contains significant differences from IFRSs. The plan applies to all entities in Burundi, with different requirements based on the size of the enterprise. It is basically a simple historical cost accounting model.