If aprofessional body of certified publicaccountants/an order of certified public accountantsexists
in the State party of the headquarters of the company to be audited, only the certified
publicaccountantsthat are listed in the directory of the ordermay perform the duties of auditors.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 188
Section 695 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014