Any time during the year, the auditor shall perform all verifications and inspections that he deems appropriate and may receive, on site, all documents that he deems relevant to the performance of his duties, including all contracts, books, accounting documents and registers of minutes.
To carry out these verifications and inspections, the auditor may, under his responsibility, enlist the assistance of or be represented by experts or collaborators of his choice, whose name he shall disclose to the company. They shall have the same rights of investigation as the auditors.
Enquiries stipulated in this article may be conducted within the company as well as in parent companies or subsidiaries within the meaning of articles178 and 180 above.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 185
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 718 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