Where there is no association of chartered accountants, only the chartered accountants entered
before hand on a list drawn up by a committee holding at a Court of Appeals in the State Party
of the registered office of the company to be audited may perform the duties of auditor.
The committee shall comprise four members as follows:
1°) a judge at the Court of Appeal who shall chair the committee and shall have the casting vote;
2°) a lecturer of law, economics or management;
3°) a judge of the competent court hearing commercial matters;
4°) a representative of the Public Treasury.
Official translation
Spot-checked
In force from 17 April 1997
Source page 154