The audit of the management and audit of the summary financial statements shall be exercised
under the conditions stipulated in the contract.
P. 253 of 267
However, when an economic interest group issues bonds under the conditions set forth in article
875 above, the audit of the management shall be carried out by one (1) or more individuals
appointed by the meeting.
The term of their office and their powers shall be set in the contract.
The audit of the summary financial statements shall be carried out by one or more auditors
selected from the official list of auditors and appointed by the meeting for a period of six (6)
fiscalyears.
Subject to specific rules on economic interest groups, the auditor shall enjoy the same status,
powers and responsibilities as the auditor of a public limited company.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 252
Section 880 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014