Lex Cameroon

Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique › Book 7 › Title 7

SECTION 903

When the liquidation is acting further to a court decision, shall face a criminal charge, the liquidator who, knowingly: 1)has not, within six (6) months of his appointment, submitted a report on the assets and liabilities of the company under liquidation and on the continuation of liquidation transactions, nor requestedthe authorizations necessaryto complete them; P. 261 of 267 2) failed, within three (3) months of the end of each fiscal year, to prepare summary financial statements in light of the inventory and a written report in which he gives an account of the liquidation transactions during the preceding fiscal year; 3) failed to enable membersto exercise their right to examine company records during the liquidation period, in the same conditions as before; 4) failed to convenemembers, at least once a year, to report on the summary financial statements in the event the company continues to operate; 5) failed to deposit, in a bank account openedof the company under liquidation,within fifteen (15) days from the decision of distribution, the amounts earmarked for allotmentbetween membersand creditors ; 6) failed to deposit, in a capital payment account opened in the accounts of the Treasury, within a period of one (1) year from the end of the liquidation, sums/amounts allocated to creditors or partnersand unclaimedby them.
Unofficial translation Machine-parsed In force from 8 September 2026 Source page 260

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Texte français

This provision has no official French version. You can read an unofficial machine translation — for understanding only, never to quote.

Contents

Section 903 of the Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique /akn/ohada/act/loi/undated/auscgie-2014
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