SECTION 289-1

Partnerships that meet at the end of the fiscal year, two (2) of the following conditions shall: 1) total of the balance sheet greater than two hundred fifty million (250,000,000) CFA Francs; 2) annual turnover exceeding five hundred million (500,000,000) CFA Francs; 3) number of permanent staff greater than 50 people. appoint at least one (1) auditor. The company is no longer required to appoint an auditor insofar as it has not met two (2) of the conditions set forth above for the two (2) fiscal years preceding the expiration of the mandate of the auditor. For other partnerships not meeting these criteria, the appointment of an auditor is optional. However, it may be requested in court by one or more partners holding at least one-tenth of the stated capital. The provisions of articles 377 et seq. hereinafter shall be applicable to any auditor appointed in accordance with the provisions of this article.