The transformation of a company is the operation whereby a company changes legal form by
decision of themembers.
The regular transformation of a company doesnot entail the creation of a new legal entity. It is
onlyan amendment of the articles of association and issubject to the same conditions and time
limits thereof.
However, the transformation of a company in which the members’ liability is limited to their
contributions into a company in which their liability is unlimited shall be decided unanimously
by themembers. Resolutionspassed in violation of the provisions of this paragraph shall be void.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 58
Section 181 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014