Shall face a criminal charge, company managementor anyone at the service of the company that,
knowingly, obstructed audits or verifications carried out by auditors or who refusedaccess, on
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site, to all useful documents that willenable them to perform their mission, including all
agreements, books, accounting documents and registers of minutes.
P. 260 of 267
Unofficial translation
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In force from 8 September 2026
Source page 258
Section 900 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014