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 endingfiscal year as well as of the financial
position and assets of the company at the close of the said fiscal year;
2) or issuean opinion with reservations, with substantiated reasons, or an adverse opinion or
states that he is unable to form an opinion.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 191
Section 711 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014