The articles of association must necessarily include the valuation of each contribution in kind and the description of special benefits stipulated as well as, where appropriate, their appraisal.
The value of contributions in kind and/or special benefits must be verified by a contributions auditor.
The contributions auditor, selected from the list of auditors, pursuant to the terms set forth in articles 694 et seq. hereinafter, shall be appointed unanimously by the future members or, failing that, by the competent court, at the request of the founders of the company or one of them.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 114
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 400 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