Any changes in the presentation of the summary financial statements or in the methods of
evaluation, depreciation, or provisions compliant with accounting lawshall be noted in the
management report and, where appropriate, in the auditor’s report.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 47
Section 141 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014