Commercial companies are required to file the summary financial statements, namely the balance sheet, the income statement, the table of sources and uses of funds, and an annexed statement of the past fiscal year with the register of commerce and securities in the State party of the headquarters within one month of their approval by the competent body.
In the event approval of these documents is refused, a copy of the decision of the competent body shall be filed within the same period.
Such financial statements may be filed electronically with the clerk office of the competent court or the competent body in the State party.
At the request of any interested party, the competent court may, ruling expeditiously, enjoin, under fine, the management of any commercial company to file the documents listed in the first paragraph provided that the petitioner’s amicable request to the company has remained unanswered for thirty (30) days.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 76
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
How Lex Cameroon marks its texts →
Section 269 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/2014-01-30/auscgie-2014