In companies other than public limited companies, the auditor mayrequest, by hand-delivered
letter against a receipt, or by registered mail with request for acknowledgement of receipt,
P. 49 of 267
explanations from the manager who is required to respond, in accordance with the conditions and
within the time limits set forth in the following articles, on any factlikely to jeopardizethe
company operations, which the auditor noticedwhile reviewing thedocuments forwarded to him
or any facthe uncoveredin the performance of hisduties.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 48
Section 150 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014