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The interest in attracting foreign investment and the ever-increasing demands of a modern and competitive market mean that São Tomé and Príncipe (STP) needs to undertake a number of reforms. First and foremost, the implementation of measures to trigger a process of reform of the accounting system in order to bring it into line with international standards, in view of the demands of an increasingly modern and competitive market. With this in mind, we propose the development of this work, the general objective of which is to identify the advantages of STP adopting an accounting system that is convergent with the International Accounting Standards/ International Financial Reporting Standards (IAS/IFRS), issued by the International Accounting Standards Board (IASB), and the specific objective of which is to offer a test or model of what the Santomean accounting system could become in the near future.