The articles of association must necessarily include the valuation of each contribution inkind and
the description of special benefits stipulated as well as, where appropriate, their appraisal.
The value of contributions inkind and/or special benefits mustbe verified by a
contributionsauditor.
The contributions auditor, selected from the list of auditors,pursuant to the terms set forth in
articles 694 et seq. hereinafter,shall be appointed unanimously by the future membersor, failing
that, by the competent court, at the request of the founders of the company or one of them.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 119
Section 400 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014