P. 114 of 267
The auditor shall be appointed for three (3) years by one or more members holdingmore than half
of the statedcapital.
Where this majority is not reached and unless otherwise provided for in the articles of
association, he shall be appointed by the majority of the votes cast, regardless of the fraction of
capital represented.
Penalties attached to the appointment or terms of reference
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 113
Section 379 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014