The auditor may not be appointed director, general director or deputy general director, general
manager, deputy general manager or,more generallya part of company management of
companies that he has audited/he audits, less than five (5) years after the end of his audit ofsaid
company.
The same prohibition shall apply to partners of the firm of auditors.
During the same period, he shall not perform the same audit mission neither in companies owing
one-tenth of the capital of the company audited by him, nor in companies in which the company
he audited holds one-tenth of the capital,upon completion of his audit mission.
Unofficial translation
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In force from 8 September 2026
Source page 189
Section 699 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014