The auditor shall give his opinion on the proposal to remove the pre-emptive subscription right,
the choice of items for calculating the issue price and its amount, as well as the impact of the
issuance on the financial situation of shareholders assessedin relation to the company equity.
He shall verify and certify the fairness of information derived from the company accounts on
which his opinion is based.
Resolutions passed without the auditor’s report as provided for in article 588 above, and in the
present article, shall be null. The resolutions may be cancelled in case these reports do not
contain all particulars provided for in this article.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 163
Section 591 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014