diff --git a/src/test/java/dev/lions/unionflow/server/entity/ReferentielComptableTest.java b/src/test/java/dev/lions/unionflow/server/entity/ReferentielComptableTest.java
new file mode 100644
index 0000000..8305961
--- /dev/null
+++ b/src/test/java/dev/lions/unionflow/server/entity/ReferentielComptableTest.java
@@ -0,0 +1,62 @@
+package dev.lions.unionflow.server.entity;
+
+import static org.assertj.core.api.Assertions.assertThat;
+
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+
+class ReferentielComptableTest {
+
+  @Test
+  @DisplayName("defaultFor null retourne SYSCOHADA")
+  void defaultForNullReturnsSyscohada() {
+    assertThat(ReferentielComptable.defaultFor(null)).isEqualTo(ReferentielComptable.SYSCOHADA);
+  }
+
+  @Test
+  @DisplayName("defaultFor MUTUELLE_SANTE retourne SYCEBNL")
+  void defaultForMutuelleSanteReturnsSycebnl() {
+    assertThat(ReferentielComptable.defaultFor("MUTUELLE_SANTE"))
+        .isEqualTo(ReferentielComptable.SYCEBNL);
+  }
+
+  @Test
+  @DisplayName("defaultFor ASSOCIATION (case-insensitive) retourne SYCEBNL")
+  void defaultForAssociationCaseInsensitiveReturnsSycebnl() {
+    assertThat(ReferentielComptable.defaultFor("association")).isEqualTo(ReferentielComptable.SYCEBNL);
+    assertThat(ReferentielComptable.defaultFor("Association")).isEqualTo(ReferentielComptable.SYCEBNL);
+    assertThat(ReferentielComptable.defaultFor("ASSOCIATION")).isEqualTo(ReferentielComptable.SYCEBNL);
+  }
+
+  @Test
+  @DisplayName("defaultFor LIONS_CLUB / ONG / FONDATION / SYNDICAT / ORDRE_PROFESSIONNEL retourne SYCEBNL")
+  void defaultForBNLEntitiesReturnsSycebnl() {
+    for (String t : new String[] {
+        "LIONS_CLUB", "ONG", "FONDATION", "SYNDICAT", "ORDRE_PROFESSIONNEL", "PROJET_DEVELOPPEMENT"
+    }) {
+      assertThat(ReferentielComptable.defaultFor(t))
+          .as("type=%s", t)
+          .isEqualTo(ReferentielComptable.SYCEBNL);
+    }
+  }
+
+  @Test
+  @DisplayName("defaultFor SFD_TIER_1 retourne PCSFD_UMOA")
+  void defaultForSfdTier1ReturnsPcsfd() {
+    assertThat(ReferentielComptable.defaultFor("SFD_TIER_1"))
+        .isEqualTo(ReferentielComptable.PCSFD_UMOA);
+    assertThat(ReferentielComptable.defaultFor("SFD_CATEGORIE_III"))
+        .isEqualTo(ReferentielComptable.PCSFD_UMOA);
+  }
+
+  @Test
+  @DisplayName("defaultFor type non listé retourne SYSCOHADA")
+  void defaultForUnknownReturnsSyscohada() {
+    assertThat(ReferentielComptable.defaultFor("MUTUELLE_EPARGNE_CREDIT"))
+        .isEqualTo(ReferentielComptable.SYSCOHADA);
+    assertThat(ReferentielComptable.defaultFor("COOPERATIVE_COMMERCIALE"))
+        .isEqualTo(ReferentielComptable.SYSCOHADA);
+    assertThat(ReferentielComptable.defaultFor("INCONNU_XYZ"))
+        .isEqualTo(ReferentielComptable.SYSCOHADA);
+  }
+}
diff --git a/src/test/java/dev/lions/unionflow/server/payment/pispi/dto/PispiRtpRequestTest.java b/src/test/java/dev/lions/unionflow/server/payment/pispi/dto/PispiRtpRequestTest.java
new file mode 100644
index 0000000..84f2981
--- /dev/null
+++ b/src/test/java/dev/lions/unionflow/server/payment/pispi/dto/PispiRtpRequestTest.java
@@ -0,0 +1,90 @@
+package dev.lions.unionflow.server.payment.pispi.dto;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.assertj.core.api.Assertions.assertThatThrownBy;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+
+class PispiRtpRequestTest {
+
+  private PispiRtpRequest validRequest() {
+    return new PispiRtpRequest(
+        "RTP-001",
+        "SFD-CIV-001",
+        "ACC-1234",
+        "Mutuelle X",
+        "+22507123456@unionflow",
+        new BigDecimal("5000"),
+        "XOF",
+        "COTISATION",
+        "Cotisation oct 2026",
+        LocalDateTime.now().plusDays(1),
+        LocalDateTime.now().plusDays(7));
+  }
+
+  @Test
+  @DisplayName("Request valide → validate() ne throw pas")
+  void validRequestPasses() {
+    validRequest().validate();
+  }
+
+  @Test
+  @DisplayName("RTP id manquant → IllegalArgumentException")
+  void rtpIdMissing() {
+    PispiRtpRequest r = new PispiRtpRequest(
+        "", "SFD", "ACC", "Mutuelle", "+225@unionflow",
+        new BigDecimal("5000"), "XOF", "P", "D", null, null);
+    assertThatThrownBy(r::validate)
+        .isInstanceOf(IllegalArgumentException.class)
+        .hasMessageContaining("RTP id");
+  }
+
+  @Test
+  @DisplayName("Montant <= 0 → IllegalArgumentException")
+  void montantNonPositif() {
+    PispiRtpRequest r = new PispiRtpRequest(
+        "RTP-1", "SFD", "ACC", "Mutuelle", "+225@unionflow",
+        BigDecimal.ZERO, "XOF", "P", "D", null, null);
+    assertThatThrownBy(r::validate)
+        .isInstanceOf(IllegalArgumentException.class)
+        .hasMessageContaining("positif");
+
+    PispiRtpRequest neg = new PispiRtpRequest(
+        "RTP-1", "SFD", "ACC", "Mutuelle", "+225@unionflow",
+        new BigDecimal("-100"), "XOF", "P", "D", null, null);
+    assertThatThrownBy(neg::validate).isInstanceOf(IllegalArgumentException.class);
+  }
+
+  @Test
+  @DisplayName("Alias débiteur manquant → IllegalArgumentException")
+  void aliasDebiteurMissing() {
+    PispiRtpRequest r = new PispiRtpRequest(
+        "RTP-1", "SFD", "ACC", "Mutuelle", "",
+        new BigDecimal("5000"), "XOF", "P", "D", null, null);
+    assertThatThrownBy(r::validate).hasMessageContaining("Alias débiteur");
+  }
+
+  @Test
+  @DisplayName("Devise non-XOF → IllegalArgumentException")
+  void deviseNonXof() {
+    PispiRtpRequest r = new PispiRtpRequest(
+        "RTP-1", "SFD", "ACC", "Mutuelle", "+225@unionflow",
+        new BigDecimal("5000"), "EUR", "P", "D", null, null);
+    assertThatThrownBy(r::validate).hasMessageContaining("XOF");
+  }
+
+  @Test
+  @DisplayName("Date expiration avant date exécution → IllegalArgumentException")
+  void expiryAvantExecution() {
+    LocalDateTime exec = LocalDateTime.now().plusDays(7);
+    LocalDateTime expiry = LocalDateTime.now().plusDays(2);
+    PispiRtpRequest r = new PispiRtpRequest(
+        "RTP-1", "SFD", "ACC", "Mutuelle", "+225@unionflow",
+        new BigDecimal("5000"), "XOF", "P", "D", exec, expiry);
+    assertThatThrownBy(r::validate).hasMessageContaining("expiration");
+  }
+}
+
diff --git a/src/test/java/dev/lions/unionflow/server/payment/pispi/dto/PispiRtpResponseTest.java b/src/test/java/dev/lions/unionflow/server/payment/pispi/dto/PispiRtpResponseTest.java
new file mode 100644
index 0000000..087799a
--- /dev/null
+++ b/src/test/java/dev/lions/unionflow/server/payment/pispi/dto/PispiRtpResponseTest.java
@@ -0,0 +1,55 @@
+package dev.lions.unionflow.server.payment.pispi.dto;
+
+import static org.assertj.core.api.Assertions.assertThat;
+
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+
+class PispiRtpResponseTest {
+
+  @Test
+  @DisplayName("isAccepted true uniquement si status=ACCEPTED")
+  void isAccepted() {
+    var accepted = new PispiRtpResponse("R1", "ACCEPTED", null, null, null, "TX001");
+    assertThat(accepted.isAccepted()).isTrue();
+    assertThat(accepted.isRefused()).isFalse();
+    assertThat(accepted.isPending()).isFalse();
+    assertThat(accepted.isExpired()).isFalse();
+  }
+
+  @Test
+  @DisplayName("isRefused true uniquement si status=REFUSED")
+  void isRefused() {
+    var refused = new PispiRtpResponse("R1", "REFUSED", "FOCR", "Compte clôturé", null, null);
+    assertThat(refused.isRefused()).isTrue();
+    assertThat(refused.isAccepted()).isFalse();
+    assertThat(refused.isPending()).isFalse();
+    assertThat(refused.isExpired()).isFalse();
+  }
+
+  @Test
+  @DisplayName("isPending true uniquement si status=PENDING")
+  void isPending() {
+    var pending = new PispiRtpResponse("R1", "PENDING", null, null, null, null);
+    assertThat(pending.isPending()).isTrue();
+    assertThat(pending.isAccepted()).isFalse();
+  }
+
+  @Test
+  @DisplayName("isExpired true uniquement si status=EXPIRED")
+  void isExpired() {
+    var expired = new PispiRtpResponse("R1", "EXPIRED", null, null, null, null);
+    assertThat(expired.isExpired()).isTrue();
+    assertThat(expired.isAccepted()).isFalse();
+  }
+
+  @Test
+  @DisplayName("Tous les helpers false si status null")
+  void statusNullAllFalse() {
+    var nullStatus = new PispiRtpResponse("R1", null, null, null, null, null);
+    assertThat(nullStatus.isAccepted()).isFalse();
+    assertThat(nullStatus.isRefused()).isFalse();
+    assertThat(nullStatus.isPending()).isFalse();
+    assertThat(nullStatus.isExpired()).isFalse();
+  }
+}
diff --git a/src/test/java/dev/lions/unionflow/server/security/SoDPermissionCheckerTest.java b/src/test/java/dev/lions/unionflow/server/security/SoDPermissionCheckerTest.java
new file mode 100644
index 0000000..98335c7
--- /dev/null
+++ b/src/test/java/dev/lions/unionflow/server/security/SoDPermissionCheckerTest.java
@@ -0,0 +1,130 @@
+package dev.lions.unionflow.server.security;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.mockito.Mockito.mock;
+
+import java.util.Set;
+import java.util.UUID;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+
+class SoDPermissionCheckerTest {
+
+  private SoDPermissionChecker checker;
+  private final UUID userA = UUID.randomUUID();
+  private final UUID userB = UUID.randomUUID();
+  private final UUID entityId = UUID.randomUUID();
+
+  @BeforeEach
+  void setUp() {
+    checker = new SoDPermissionChecker();
+    // AuditTrailService est injecté en prod ; on injecte un mock pour les tests.
+    checker.auditTrail = mock(AuditTrailService.class);
+  }
+
+  @Test
+  @DisplayName("checkValidationDistinct PASS si créateur ≠ validateur")
+  void validationDistinctPass() {
+    var result = checker.checkValidationDistinct(userA, userB, "Cotisation", entityId);
+    assertThat(result.passed()).isTrue();
+    assertThat(result.violationReason()).isNull();
+  }
+
+  @Test
+  @DisplayName("checkValidationDistinct VIOLATION si même utilisateur")
+  void validationDistinctViolation() {
+    var result = checker.checkValidationDistinct(userA, userA, "Cotisation", entityId);
+    assertThat(result.passed()).isFalse();
+    assertThat(result.violationReason()).contains("SoD VIOLATION").contains("Cotisation");
+  }
+
+  @Test
+  @DisplayName("checkValidationDistinct PASS si UUID null (contexte manquant)")
+  void validationDistinctNullPass() {
+    assertThat(checker.checkValidationDistinct(null, userA, "X", entityId).passed()).isTrue();
+    assertThat(checker.checkValidationDistinct(userA, null, "X", entityId).passed()).isTrue();
+  }
+
+  @Test
+  @DisplayName("checkRoleCombination : Trésorier + Président → VIOLATION")
+  void cumulTresorierPresidentInterdit() {
+    var result = checker.checkRoleCombination(userA, Set.of("TRESORIER", "PRESIDENT"));
+    assertThat(result.passed()).isFalse();
+    assertThat(result.violationReason()).contains("TRESORIER + PRESIDENT");
+  }
+
+  @Test
+  @DisplayName("checkRoleCombination : Trésorier + Contrôleur Interne → VIOLATION (auto-contrôle)")
+  void cumulTresorierControleurInterne() {
+    var result = checker.checkRoleCombination(userA, Set.of("TRESORIER", "CONTROLEUR_INTERNE"));
+    assertThat(result.passed()).isFalse();
+    assertThat(result.violationReason()).contains("auto-contrôle");
+  }
+
+  @Test
+  @DisplayName("checkRoleCombination : Président + Contrôleur Interne → VIOLATION (juge et partie)")
+  void cumulPresidentControleur() {
+    var result = checker.checkRoleCombination(userA, Set.of("PRESIDENT", "CONTROLEUR_INTERNE"));
+    assertThat(result.passed()).isFalse();
+    assertThat(result.violationReason()).contains("juge et partie");
+  }
+
+  @Test
+  @DisplayName("checkRoleCombination : Commissaire aux comptes + autre → VIOLATION (indépendance OHADA)")
+  void cumulCommissaireInterdit() {
+    var result = checker.checkRoleCombination(userA, Set.of("COMMISSAIRE_COMPTES", "MEMBRE_ACTIF"));
+    assertThat(result.passed()).isFalse();
+    assertThat(result.violationReason()).contains("COMMISSAIRE_COMPTES");
+    assertThat(result.violationReason()).contains("indépendant");
+  }
+
+  @Test
+  @DisplayName("checkRoleCombination : un seul rôle → PASS")
+  void unSeulRolePass() {
+    assertThat(checker.checkRoleCombination(userA, Set.of("MEMBRE_ACTIF")).passed()).isTrue();
+    assertThat(checker.checkRoleCombination(userA, Set.of("TRESORIER")).passed()).isTrue();
+  }
+
+  @Test
+  @DisplayName("checkRoleCombination : combinaison autorisée → PASS")
+  void combinaisonAutoriseePass() {
+    assertThat(checker.checkRoleCombination(userA, Set.of("MEMBRE_ACTIF", "ANIMATEUR_ZONE")).passed())
+        .isTrue();
+    assertThat(checker.checkRoleCombination(userA, Set.of("SECRETAIRE", "SECRETAIRE_ADJOINT")).passed())
+        .isTrue();
+  }
+
+  @Test
+  @DisplayName("checkRoleCombination : null/empty → PASS")
+  void roleCombinaisonNull() {
+    assertThat(checker.checkRoleCombination(userA, null).passed()).isTrue();
+    assertThat(checker.checkRoleCombination(userA, Set.of()).passed()).isTrue();
+  }
+
+  @Test
+  @DisplayName("checkComplianceOfficerEligibility : Trésorier interdit (Instruction BCEAO 001-03-2025)")
+  void complianceOfficerNotTresorier() {
+    var result = checker.checkComplianceOfficerEligibility(
+        userA, Set.of("TRESORIER", "MEMBRE_ACTIF"));
+    assertThat(result.passed()).isFalse();
+    assertThat(result.violationReason()).contains("TRESORIER");
+  }
+
+  @Test
+  @DisplayName("checkComplianceOfficerEligibility : Commissaire aux comptes interdit (indépendance)")
+  void complianceOfficerNotCommissaire() {
+    var result = checker.checkComplianceOfficerEligibility(
+        userA, Set.of("COMMISSAIRE_COMPTES"));
+    assertThat(result.passed()).isFalse();
+    assertThat(result.violationReason()).contains("COMMISSAIRE_COMPTES");
+  }
+
+  @Test
+  @DisplayName("checkComplianceOfficerEligibility : ADMIN_ORGANISATION + MEMBRE → PASS")
+  void complianceOfficerAdminMembrePass() {
+    var result = checker.checkComplianceOfficerEligibility(
+        userA, Set.of("ADMIN_ORGANISATION", "MEMBRE_ACTIF"));
+    assertThat(result.passed()).isTrue();
+  }
+}
diff --git a/src/test/java/dev/lions/unionflow/server/service/AmlSeuilsTest.java b/src/test/java/dev/lions/unionflow/server/service/AmlSeuilsTest.java
new file mode 100644
index 0000000..8e75569
--- /dev/null
+++ b/src/test/java/dev/lions/unionflow/server/service/AmlSeuilsTest.java
@@ -0,0 +1,84 @@
+package dev.lions.unionflow.server.service;
+
+import static org.assertj.core.api.Assertions.assertThat;
+
+import java.math.BigDecimal;
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+
+class AmlSeuilsTest {
+
+  @Test
+  @DisplayName("Seuils alignés Instruction BCEAO 002-03-2025")
+  void seuilsConformesInstructionBceao() {
+    assertThat(AmlSeuils.SEUIL_INTRA_UEMOA_FCFA).isEqualByComparingTo(new BigDecimal("10000000"));
+    assertThat(AmlSeuils.SEUIL_ENTREE_SORTIE_UEMOA_FCFA).isEqualByComparingTo(new BigDecimal("5000000"));
+    assertThat(AmlSeuils.SEUIL_OPERATION_ESPECE_FCFA).isEqualByComparingTo(new BigDecimal("1000000"));
+  }
+
+  @Test
+  @DisplayName("Pays UEMOA = 8 États ISO 3166-1 alpha-3")
+  void paysUemoaContientLes8Etats() {
+    assertThat(AmlSeuils.PAYS_UEMOA)
+        .containsExactlyInAnyOrder("BEN", "BFA", "CIV", "GNB", "MLI", "NER", "SEN", "TGO");
+  }
+
+  @Test
+  @DisplayName("Transaction CIV → SEN (intra-UEMOA) → seuil 10M")
+  void transactionIntraUemoaSeuil10M() {
+    assertThat(AmlSeuils.seuilApplicable("CIV", "SEN"))
+        .isEqualByComparingTo(AmlSeuils.SEUIL_INTRA_UEMOA_FCFA);
+  }
+
+  @Test
+  @DisplayName("Transaction CIV → FRA (sortie UEMOA) → seuil 5M")
+  void transactionSortieUemoaSeuil5M() {
+    assertThat(AmlSeuils.seuilApplicable("CIV", "FRA"))
+        .isEqualByComparingTo(AmlSeuils.SEUIL_ENTREE_SORTIE_UEMOA_FCFA);
+  }
+
+  @Test
+  @DisplayName("Transaction USA → CIV (entrée UEMOA) → seuil 5M")
+  void transactionEntreeUemoaSeuil5M() {
+    assertThat(AmlSeuils.seuilApplicable("USA", "CIV"))
+        .isEqualByComparingTo(AmlSeuils.SEUIL_ENTREE_SORTIE_UEMOA_FCFA);
+  }
+
+  @Test
+  @DisplayName("Pays null → seuil le plus restrictif (5M)")
+  void paysNullRetourneSeuilRestrictif() {
+    assertThat(AmlSeuils.seuilApplicable(null, "CIV"))
+        .isEqualByComparingTo(AmlSeuils.SEUIL_ENTREE_SORTIE_UEMOA_FCFA);
+    assertThat(AmlSeuils.seuilApplicable("CIV", null))
+        .isEqualByComparingTo(AmlSeuils.SEUIL_ENTREE_SORTIE_UEMOA_FCFA);
+  }
+
+  @Test
+  @DisplayName("depasseSeuil intra-UEMOA : 9M sous seuil, 11M au-dessus")
+  void depasseSeuilIntraUemoa() {
+    assertThat(AmlSeuils.depasseSeuil(new BigDecimal("9000000"), "CIV", "SEN")).isFalse();
+    assertThat(AmlSeuils.depasseSeuil(new BigDecimal("10000000"), "CIV", "SEN")).isFalse(); // seuil exact = pas dépassé (>)
+    assertThat(AmlSeuils.depasseSeuil(new BigDecimal("11000000"), "CIV", "SEN")).isTrue();
+  }
+
+  @Test
+  @DisplayName("depasseSeuil sortie UEMOA : 4M sous seuil, 6M au-dessus")
+  void depasseSeuilSortieUemoa() {
+    assertThat(AmlSeuils.depasseSeuil(new BigDecimal("4000000"), "CIV", "FRA")).isFalse();
+    assertThat(AmlSeuils.depasseSeuil(new BigDecimal("6000000"), "CIV", "FRA")).isTrue();
+  }
+
+  @Test
+  @DisplayName("depasseSeuilEspece : 999K sous seuil, 1M001 au-dessus")
+  void depasseSeuilEspece() {
+    assertThat(AmlSeuils.depasseSeuilEspece(new BigDecimal("999999"))).isFalse();
+    assertThat(AmlSeuils.depasseSeuilEspece(new BigDecimal("1000001"))).isTrue();
+  }
+
+  @Test
+  @DisplayName("Montant null jamais dépasse")
+  void montantNullJamaisDepasse() {
+    assertThat(AmlSeuils.depasseSeuil(null, "CIV", "SEN")).isFalse();
+    assertThat(AmlSeuils.depasseSeuilEspece(null)).isFalse();
+  }
+}