Where there are several auditors in function, they canconduct their investigations, audits and
inspections separately, but they shall draw up a joint report.
In case of disagreement among the auditors, the report shall state the different opinions that have
been formed.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 193
Section 719 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014