The duties of the auditor are incompatible with:
1) any activity or any act likely to affect his independence;
2) any employee position. However, an auditor may teach a class relating to his occupation
or hold a paid job with an auditor or a certified public accountant;
3) any commercial activity, whether such itis exercised directly or through an intermediary.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 188
Section 697 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014