Any changes in the presentation of the summary financial statements or in the methods of evaluation, depreciation, or provisions compliant with accounting law shall be noted in the management report and, where appropriate, in the auditor’s report.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 44
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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Section 141 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/2014-01-30/auscgie-2014
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