The transformation may only be effected based on an auditor’s report certifying, under his
professional responsibility, that the conditions set forth in article 374 above have been met.
Where there is no auditor, he shall be selected by the manager (s) pursuant tothe
terms/procedures set forth in articles 694 et seq.
Any transformation carried out in violation of these provisions shall be null.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 112
Section 375 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014