The suit for civil liability against the auditor shall be time barred after three (3) years from the
date of the harmful act or, if it was concealed, from the date of its disclosure.
P. 195 of 267
When the harmful actis qualified/classified as a crime, the action shall be time barred after ten
(10) years.
CHAPTER5 –AUDITOR’S TEMPORARY OR PERMANENT ABSENCE
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 194
Section 727 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014