Any time during the year, the auditor shall perform all verifications and inspections that he
deems appropriate and may receive, on site, all documents that he deems relevant to the
performance of his duties, including all contracts, books, accounting documents and registers of
minutes.
To carry out these verifications and inspections, the auditor may, under his responsibility, enlist
the assistance of or be represented by experts or collaborators of his choice, whose name he shall
disclose to the company. They shall have the same rights of investigation as the auditors.
Enquiriesstipulated in this article may be conducted within the company as well as in parent
companies or subsidiaries within the meaning of articles178and180 above.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 193
Section 718 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014