The auditor may also collect all useful information for the performance of his duties from third parties who have carried out transactions on behalf of the company. However, this right to information may not extend to communication of items, contracts and any documents held by third parties, unless it is authorized by a decision of the competent court ruling expeditiously.
Professional privilege may not be opposed to auditors except by the court officers.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 186
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 720 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