The auditor may also collect all useful information for the performance of his duties from third
parties who have carried out transactionson behalf of the company. However, this right to
information may not extend to communication of items, contracts and any documents held by
third parties, unless it is authorized by a decision of the competent court ruling expeditiously.
Professional privilege may not be opposed to auditors except by the court officers.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 193
Section 720 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014