The incumbent auditor holding the position shall be held civilly liable, both towards the
company and third parties, for harmful consequences, faults and negligencehe commits in the
performance of his duties.
However, he shall not be held liable for information or disclosure of facts that he provided in
carrying out his mission in accordance with article153 above.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 194
Section 725 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014