Shall face a criminal charge any auditor who, either in his own name or as a member of an audit firm has knowingly given or confirmed false information on the position of the company, or who did not disclose to the public prosecutor any wrongful acts of which he was aware.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 250
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 899 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