mSCOA is a financial-reporting regulatory reform that came into full effect in South Africa on 1 July 2017. This reform represents a business-process-focused project that standardises all municipal accounting practices and reporting across the country. Every municipality and municipal entity has a chart of accounts that lists all accounts used in the general ledger. The ledger is leveraged by municipal accounting software to aggregate information into an entity's financial statements. mSCOA targets municipal operations by enforcing a standardisation of municipal account numbers and descriptions in their charts.