In the event of non-compliance with the provisions set forth in the foregoing article or where, in
spite of the decisions taken, the auditor notices that the company operations remain in jeopardy,
he shall drafta special report and send a copy to the competent court.
He may ask the manager, by hand-delivered letter against a receipt or by registered mail with
request for acknowledgement of receipt, to forward this special report to the members, or to table
itto the next general meeting. In case of an emergency, the auditor may decide to calla general
meeting to present the findings of his report.
In the event the auditor makes the request, the manager shall circulate the special report to the
members within eight (8) days of receipt ofthe request.
If, at the end of the meeting, the auditor notes that decisions taken do not allow the continuity of
the company operations, he shall inform the competent court of his efforts and share the findings
thereof with it.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 49
Section 152 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014