This research analyses the role played by the Mozambican Association of Accountants and Auditors (OCAM) in the process of institutionalising and professionalising accounting in the Mozambican context. Based on Institutional Theory, the study examines how coercive, normative and mimetic pressures have influenced the evolution of the national accounting field, with emphasis on the impact of the reforms introduced by OCAM between 2012 and 2018. Documentary and historical analysis shows significant progress in the standardisation of practices, professional qualification and integration with international organisations. However, structural limitations are identified, such as institutional centralisation and training disparities among members. It is concluded that OCAM has operated as a strategic institutional actor, promoting the legitimacy and modernisation of the profession, although challenges remain regarding its national reach and regulatory effectiveness. The study contributes to the debate on professional regulation in emerging economies, offering theoretical and practical implications for the consolidation of sustainable professional institutions in post-colonial contexts.