Shall face a criminal charge, whoever, either in his own name or as a member of an audit firm
has knowingly agreed to, performed or maintainedauditor’s duties notwithstanding legal
incompatibilities.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 258
Section 898 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique/akn/ohada/act/loi/undated/auscgie-2014