When the liquidation is acting further to a court decision, shall face a criminal charge, the
liquidator who, knowingly:
1)has not, within six (6) months of his appointment, submitted a report on the assets and
liabilities of the company under liquidation and on the continuation of liquidation
transactions, nor requestedthe authorizations necessaryto complete them;
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2) failed, within three (3) months of the end of each fiscal year, to prepare summary financial
statements in light of the inventory and a written report in which he gives an account of the
liquidation transactions during the preceding fiscal year;
3) failed to enable membersto exercise their right to examine company records during the
liquidation period, in the same conditions as before;
4) failed to convenemembers, at least once a year, to report on the summary financial statements
in the event the company continues to operate;
5) failed to deposit, in a bank account openedof the company under liquidation,within fifteen
(15) days from the decision of distribution, the amounts earmarked for allotmentbetween
membersand creditors ;
6) failed to deposit, in a capital payment account opened in the accounts of the Treasury, within
a period of one (1) year from the end of the liquidation, sums/amounts allocated to creditors
or partnersand unclaimedby them.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 260
Section 903 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014