In the event of non-compliance with the provisions set forth in the foregoing article or where, in spite of the decisions taken, the auditor notices that the company operations remain in jeopardy, he shall draft a special report and send a copy to the competent court.
He may ask the manager, by hand-delivered letter against a receipt or by registered mail with request for acknowledgement of receipt, to forward this special report to the members, or to table it to the next general meeting. In case of an emergency, the auditor may decide to call a general meeting to present the findings of his report.
In the event the auditor makes the request, the manager shall circulate the special report to the members within eight (8) days of receipt of the request.
If, at the end of the meeting, the auditor notes that decisions taken do not allow the continuity of the company operations, he shall inform the competent court of his efforts and share the findings thereof with it.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 47
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 152 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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