Public limited companies that do not raise capital through public offeringsare required to appoint
one auditor and one alternate.
Public limited companies that raise capital through public offerings are required to appoint at
least two (2) auditors and two (2) alternates.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 190
Section 702 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014