In his report to the ordinary general meeting, the auditor, in the light of gathered evidence shall:
1) either conclude that the summary financial statements are fair and accurate and fairly present the results of operations of the ending fiscal year as well as of the financial position and assets of the company at the close of the said fiscal year;
2) or issue an opinion with reservations, with substantiated reasons, or an adverse opinion or states that he is unable to form an opinion.
Unofficial translation
Transcription: Spot-checked
In force from 05-05-2014
Source page 184
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 711 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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