The transformation of the company shall not terminate the missionof the auditor ifthe new form
of the company requires his appointment.
However, wheresuch an appointment is not required, the auditor’smissionend with the
transformation, unless members decide otherwise.
The auditor whose missionhas endedin accordance with the second paragraph of this article shall
nevertheless report on his activities undertakenbetween the beginning of the fiscal year and the
date of the endof his missionto the meeting calledto review the accounts for the fiscal year during
which the transformation occurred.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 59
Section 187 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014