The drop in oil prices over the past 12 months to levels in the vicinity of 50 USD is expected to have a major impact on Africa, which during 2014 and the first two quarters of 2015 has already been grappling with poverty, food shortages, HIV/AIDS, regional conflict and the Ebola virus in West Africa. These low prices are impacting economies that depend on exports, such as Nigeria and Angola where Moore Stephens network member firms and clients are experiencing various aspects of the pricing levels. It is likely that financial institutions in countries across Africa are stress testing for operations in countries at 40 USD per barrel.