The transformation of the company shall not terminate the mission of the auditor if the new form of the company requires his appointment.
However, where such an appointment is not required, the auditor’s mission end with the transformation, unless members decide otherwise.
The auditor whose mission has ended in accordance with the second paragraph of this article shall nevertheless report on his activities undertaken between the beginning of the fiscal year and the date of the end of his mission to the meeting called to review the accounts for the fiscal year during which the transformation occurred.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 56
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 187 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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