Where there is not an order of certified public accountants, may perform the duties of an auditor certified public accountants previously registered on a list/directory prepared by a committee sitting at the court of appeals within the jurisdiction of the State party where the headquarters of the company being audited is located.
This committee is composed of four (4) members:
1) a magistrate at the court of appeals who chairs/presides with a casting vote; 2) a professor of law, economics or management; 3) a prosecutor at the competent court on commercial matters; 4) a representative of the ministry in charge of finance having competence in the subject matter.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 181
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 696 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