Shall face a criminal charge, company management who have knowingly, even in the absence of any distribution of dividends, published or presented to shareholders or members, with a view to conceal the real situation of the company, summary financial statements not giving, for each fiscal year, a fair view of transactions of the fiscal year, of the financial situation and of the assets of the company at the expiration of said period.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 248
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 890 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