At the close of each financial year, the management committee or the board of directors, as the case may be, shall prepare and adopt summary financial statements in accordance with the provisions of the Uniform Act and the Uniform Act on the Organization and Harmonization of Corporate Accounting.
The financial statements shall be signed by somebody who is duly authorized to commit the responsibility of the cooperative and shall be certified by an auditor if the cooperative has appointed one.
Sub-section 2: Approval of Annual summary financial statements
Unofficial translation
Transcription: Spot-checked
In force from 16-05-2011
Source page 35
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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Section 107 of the Acte uniforme relatif au droit des sociétés coopératives/akn/ohada/act/loi/2010-12-15/auscoop-2010
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