The auditor may not be appointed director, general director or deputy general director, general manager, deputy general manager or, more generally a part of company management of
companies that he has audited/he audits, less than five (5) years after the end of his audit of said
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
Transcription: Spot-checked
In force from 05-05-2014
Source page 182
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
How Lex Cameroon marks its texts →
Section 699 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/2014-01-30/auscgie-2014
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