Lex Cameroon

Acte uniforme relatif au droit des sociétés coopératives

As amended to 8 September 2026

constitution 02/2009 In force from 2026-09-08 394 provisions Machine-parsed — not yet checked against the gazette

Download as PDF

Generated from the text on this page — machine-parsed, not verified against the official gazette.

A question about this law?

TITLE 1 — GENERAL PROVISIONS ON COOPERATIVES .......................................... 11
TITLE 1 — Formation of a cooperative ............................................................................... 11
CHAPTER 1 — Definition of cooperatives and cooperative basis ..................... 11
CHAPTER 2 — Becoming a shareholder ............................................................. 13
SECTION 1 — General provisions ....................................................................... 13
SECTION 2 — Membership – Withdrawal – Termination ................................... 13
CHAPTER 3 — Articles of association and rules of procedure ......................... 16
SECTION 1 — Articles of association ................................................................. 16
SECTION 2 — Rules of procedure ....................................................................... 27
CHAPTER 4 — Register of cooperatives – registration of legal entity .......... 28
SECTION 1 — Register of cooperatives .............................................................. 28
SECTION 2 — Registration – Legal personality ................................................. 30
SECTION 2 — Registration - Legal personality ................................................. 34
SECTION 3 — Cooperative being formed and cooperative formed but not
TITLE 2 — Operations of a cooperative ......................................................................... 36
CHAPTER 1 — Powers of officers–General principles ....................................... 36
CHAPTER 2 — General meeting – General principles ........................................ 37
CHAPTER 3 — Annual summary financial statements, allocation of earnings 39
SECTION 1 — Annual summary financial statements ....................................... 39
SECTION 2 — Rebates - Reserves ....................................................................... 40
SECTION 3 — Disputes among members, or among one or more Members and
CHAPTER 4 — Procedures for preventive control .............................................. 41
SECTION 1 — Alert procedure ............................................................................. 41
SECTION 2 — Management expertise ................................................................. 42
SECTION 3 — Auditorship ................................................................................... 42
TITLE 3 — Suit for civil liability against cooperative officers ...................................... 44
CHAPTER 1 — Individual lawsuiT ........................................................................ 44
CHAPTER 2 — Derivative lawsuit ......................................................................... 44
TITLE 4 — Legal relations between cooperatives ........................................................ 45
CHAPTER 1 — UNIONS – FEDERATIONS – CONFEDERATION - NETWORKS 46
SECTION 1 — Unions of cooperatives ................................................................ 46
SECTION 2 — Federation of cooperatives .......................................................... 47
SECTION 3 — Confederation ............................................................................... 49
SECTION 4 — Cooperative networks of means or purposes ............................ 51
TITLE 5 — Conversion of a cooperative ........................................................................ 52
TITLE 6 — Merger–Split-off ............................................................................................ 53
TITLE 7 — Dissolution - Liquidation of a cooperative .................................................. 55
CHAPTER 1 — Dissolution of a cooperative ....................................................... 55
SECTION 1 — Causes of dissolution .................................................................. 55
SECTION 2 — Effects of dissolution ................................................................... 56
CHAPTER 2 — Liquidation of cooperatives ........................................................ 56
SECTION 1 — General provisions ....................................................................... 56
SECTION 2 — Special provisions for judicial liquidation .................................. 59
TITLE 8 — Nullity of cooperatives and corporate acts................................................. 60
TITLE 2 — SPECIAL PROVISIONS FOR DIFFERENT FORMS OF COOPERATIVES 62
TITLE 1 — Simplified cooperative .................................................................................. 62
CHAPTER 1 — FORMATION ................................................................................. 62
SECTION 1 — General provisions ....................................................................... 62
SECTION 2 — Substantive conditions ................................................................ 62
SECTION 3 — Formal requirements ................................................................................ 64
CHAPTER 2 — Operation of simplified cooperative ........................................... 65
SECTION 1 — Transactions pertaining to shares .............................................. 65
SECTION 2 — Management .................................................................................. 66
SECTION 3 — General meeting of cooperative members ................................. 68
SECTION 4 — Means of control of the simplified cooperative.......................... 74
CHAPTER 3 — MERGER – DEMERGER ............................................................... 76
CHAPTER 4 — Dissolution of simplified cooperative ........................................ 76
TITLE 2 — Cooperative with board of directors ........................................................... 76
CHAPTER 1 — Formation of a cooperative with board of directors ................. 76
SECTION 1 — General provisions ....................................................................... 76
SECTION 2 — Formation ...................................................................................... 77
CHAPTER 2 — Administration and management of the cooperative with a
SECTION 1 — Board of directors ......................................................................... 82
SECTION 2 — Supervisory board ........................................................................ 93
SECTION 1 — Common rules to all Members’ meetings ................................... 94
SECTION 2 — Ordinary general meeting ............................................................ 99
SECTION 3 — Extraordinary general meeting .................................................. 100
CHAPTER 4 — Dissolution of cooperatives with a board of directors ........... 101
CHAPTER 5 — Liability ....................................................................................... 101
SECTION 1 — Liability of members ................................................................... 101
SECTION 2 — Liability of the founding members ............................................ 101
SECTION 3 — Liability of directors ................................................................................ 102
CHAPTER 6 — Provisions relating to shares .................................................... 103
SECTION 1 — Different forms of shares ........................................................... 103
SECTION 2 — Rights attached to shares .......................................................... 103
SECTION 3 — Failure to pay up shares – Effects ............................................. 104
SECTION 4 — Reimbursement of shares .......................................................... 105
TITLE 3 — CRIMINAL PROVISIONS ........................................................................... 106
TITLE 4 — MISCELLANEOUS, TRANSITIONAL AND FINAL PROVISIONS ............ 107
SECTION 1
SECTION 2
SECTION 3
TITLE 1 — GENERAL PROVISIONS ON COOPERATIVES
TITLE 1 — Formation of a cooperative
CHAPTER 1 — Definition of a cooperative and cooperativeprinciples
SECTION 4
SECTION 5
SECTION 6
SECTION 1 — General provisions
SECTION 7
SECTION 8
SECTION 9
SECTION 2 — Membership – Withdrawal – Termination Sub-section 1: Membership to a cooperative
SECTION 10
SECTION 11
SECTION 13
SECTION 14
SECTION 15
SECTION 16
CHAPTER 3 — Articles of association and rules of procedure
SECTION 1 — Articles of association Sub-Section 1: Form of articles of association
SECTION 17
SECTION 18
SECTION 19
SECTION 20
SECTION 21
SECTION 22
SECTION 23
SECTION 24
SECTION 25
SECTION 26
SECTION 27
SECTION 28
SECTION 29
SECTION 30
SECTION 31
SECTION 32
SECTION 33
SECTION 34
SECTION 35
SECTION 36
SECTION 37
SECTION 38
SECTION 39
SECTION 40
SECTION 41
SECTION 42
SECTION 43
SECTION 44
SECTION 45
SECTION 46
SECTION 47
SECTION 48
SECTION 49
SECTION 50
SECTION 51
SECTION 52
SECTION 53
SECTION 54
SECTION 55
SECTION 56
SECTION 57
SECTION 58
SECTION 59
SECTION 60
SECTION 61
SECTION 62
SECTION 63
SECTION 64
SECTION 65
SECTION 66
SECTION 2 — Rules of procedure P. 28 of 110 Sub-section 1: Form of rules of procedures
SECTION 67
SECTION 68
CHAPTER 4 — Register of cooperatives – Registration of legal entity
SECTION 1 — Register of cooperatives Sub-section 1: General provisions
SECTION 69
SECTION 70
SECTION 71
SECTION 72
SECTION 73
SECTION 2 — Registration–Legal personality Sub-section 1: Registration
SECTION 74
SECTION 75
SECTION 76
SECTION 77
SECTION 78
SECTION 79
SECTION 80
SECTION 81
SECTION 82
SECTION 83
SECTION 84
SECTION 3 — Cooperative being formed and cooperative formed but not registered
SECTION 85
SECTION 86
SECTION 87
SECTION 88
SECTION 89
SECTION 90
SECTION 91
SECTION 92
SECTION 93
SECTION 94
TITLE 2 — Operations of a cooperative
CHAPTER 1 — Powers of officers and general principles
SECTION 95
SECTION 96
SECTION 97
SECTION 98
CHAPTER 2 — General meeting– General principles
SECTION 99
SECTION 100
SECTION 101
SECTION 102
SECTION 103
SECTION 104
SECTION 105
SECTION 106
SECTION 0 — shall elect delegates who are convened to the general meeting. The Articles of
CHAPTER 3 — Annual summary financial statements, allocation of earnings
SECTION 1 — Annual summary financial statements Sub-section 1: Principle
SECTION 107
SECTION 108
SECTION 109
SECTION 110
SECTION 111
SECTION 2 — Rebates - Reserves Sub-section 1: Rebates
SECTION 112
SECTION 113
SECTION 114
SECTION 115
SECTION 116
SECTION 3 — Disputes among members, or amongone or more members and the cooperative
SECTION 117
SECTION 118
CHAPTER 4 — Preventive auditing procedures
SECTION 1 — Alert procedure
SECTION 119
SECTION 2 — Managementexpertise
SECTION 120
SECTION 3 — Auditors
SECTION 121
TITLE 3 — Suit for civil liability against cooperative officers
CHAPTER 1 — Individual suit
SECTION 122
SECTION 123
SECTION 124
SECTION 125
SECTION 126
CHAPTER 2 — Derivative lawsuit
SECTION 127
SECTION 128
SECTION 129
SECTION 130
SECTION 131
SECTION 132
TITLE 4 — Legal relations between cooperatives P. 46 of 110
CHAPTER 1 — Unions – Federations – Confederations - Networks
SECTION 1 — Unions of cooperatives
SECTION 133
SECTION 134
SECTION 135
SECTION 136
SECTION 137
SECTION 138
SECTION 139
SECTION 140
SECTION 2 — Federation of cooperatives Sub-section 1: Formation
SECTION 141
SECTION 142
SECTION 143
SECTION 144
SECTION 145
SECTION 146
SECTION 147
SECTION 148
SECTION 149
SECTION 150
SECTION 3 — Confederation Sub-section 1: Formation
SECTION 151
SECTION 152
SECTION 153
SECTION 154
SECTION 155
SECTION 156
SECTION 157
SECTION 158
SECTION 159
SECTION 4 — Cooperative Networks of Means or Goals
SECTION 160
SECTION 161
SECTION 162
SECTION 163
SECTION 164
SECTION 165
SECTION 166
TITLE 5 — Conversionof acooperative
SECTION 167
SECTION 168
SECTION 169
SECTION 170
SECTION 171
SECTION 172
SECTION 173
TITLE 6 — Merger–Split-Off
SECTION 174
SECTION 175
SECTION 176
CHAPTER 1 — Dissolution of acooperative
SECTION 1 — Causes of dissolution
SECTION 177
SECTION 178
SECTION 179
SECTION 2 — Effects of dissolution
SECTION 180
SECTION 181
CHAPTER 2 — Liquidation of cooperatives
SECTION 1 — General provisions
SECTION 182
SECTION 183
SECTION 184
SECTION 185
SECTION 186
SECTION 187
SECTION 188
SECTION 189
SECTION 190
SECTION 191
SECTION 192
SECTION 193
SECTION 194
SECTION 195
SECTION 2 — Special provisions for judicial liquidation
SECTION 196
SECTION 197
TITLE 8 — Nullity of cooperatives and corporate acts
SECTION 198
SECTION 199
SECTION 200
SECTION 201
SECTION 202
SECTION 203
TITLE 2 — SPECIAL PROVISIONS FOR DIFFERENT FORMS OF COOPERATIVES
TITLE 1 — Simplified cooperative
CHAPTER 1 — Formation
SECTION 1 — General provisions
SECTION 204
SECTION 205
SECTION 2 — Substantive conditions Sub-section 1: Registration.
SECTION 206
SECTION 207
SECTION 208
SECTION 209
SECTION 210
SECTION 211
SECTION 212
SECTION 213
SECTION 214
SECTION 3 — Formal requirements
SECTION 215
SECTION 216
CHAPTER 2 — Operationof simplified cooperative
SECTION 1 — Transactions pertaining to shares Sub-section 1: Assignment of shares
SECTION 217
SECTION 218
SECTION 219
SECTION 220
SECTION 221
SECTION 222
SECTION 2 — Management Sub-section 1: Management Organization Paragraph 1: Management committee
SECTION 223
SECTION 224
SECTION 225
SECTION 226
SECTION 227
SECTION 228
SECTION 229
SECTION 230
SECTION 3 — General meeting of cooperative shareholders Sub-section 1: Organization of the general meeting
SECTION 231
SECTION 232
SECTION 233
SECTION 234
SECTION 235
SECTION 236
SECTION 238
SECTION 239
SECTION 240
SECTION 241
SECTION 242
SECTION 243
SECTION 244
SECTION 245
SECTION 246
SECTION 247
SECTION 248
SECTION 249
SECTION 250
SECTION 251
SECTION 252
SECTION 253
SECTION 254
SECTION 255
SECTION 256
SECTION 4 — Means of control of the simplified cooperative Sub-section 1: Supervisory board
SECTION 257
SECTION 258
SECTION 259
SECTION 260
SECTION 261
SECTION 262
SECTION 263
CHAPTER 3 — Merger – Demerger
SECTION 264
CHAPTER 4 — Dissolution of the simplified cooperative
SECTION 265
SECTION 266
TITLE 2 — Cooperative with a board of directors
CHAPTER 1 — Formation of a cooperative with a board of directors
SECTION 1 — General provisions Sub-Section 1: Definition
SECTION 267
SECTION 268
SECTION 269
SECTION 270
SECTION 2 — Formation Sub-section 1: Establishment of subscription forms
SECTION 271
SECTION 272
SECTION 273
SECTION 274
SECTION 275
SECTION 276
SECTION 277
SECTION 278
SECTION 279
SECTION 280
SECTION 281
SECTION 282
SECTION 283
SECTION 284
SECTION 285
SECTION 286
SECTION 287
SECTION 288
SECTION 289
SECTION 290
CHAPTER 2 — Administration and management of the cooperative with a board of
SECTION 291
SECTION 1 — Board of directors Sub-section 1: Composition of the board of directors
SECTION 292
SECTION 293
SECTION 294
SECTION 295
SECTION 296
SECTION 297
SECTION 298
SECTION 299
SECTION 300
SECTION 301
SECTION 302
SECTION 303
SECTION 304
SECTION 305
SECTION 306
SECTION 307
SECTION 308
SECTION 309
SECTION 310
SECTION 311
SECTION 312
SECTION 313
SECTION 314
SECTION 315
SECTION 316
SECTION 317
SECTION 318
SECTION 319
SECTION 320
SECTION 321
SECTION 322
SECTION 323
SECTION 324
SECTION 325
SECTION 326
SECTION 327
SECTION 328
SECTION 329
SECTION 330
SECTION 331
SECTION 332
SECTION 333
SECTION 2 — Supervisory board
SECTION 334
SECTION 335
SECTION 336
SECTION 337
SECTION 338
SECTION 339
SECTION 340
SECTION 341
SECTION 1 — Common rules to all Members’ meetings Sub-section 1: Convening of meeting
SECTION 342
SECTION 343
SECTION 344
SECTION 345
SECTION 346
SECTION 347
SECTION 348
SECTION 349
SECTION 350
SECTION 351
SECTION 352
SECTION 353
SECTION 354
SECTION 355
SECTION 356
SECTION 357
SECTION 358
SECTION 359
SECTION 360
SECTION 361
SECTION 362
SECTION 2 — Ordinary general meeting Sub-section 1: Duties
SECTION 363
SECTION 365
SECTION 3 — Extraordinary general meeting Sub-section 1: Duties
SECTION 366
SECTION 367
SECTION 368
CHAPTER 4 — Dissolution of cooperatives with a board of directors
SECTION 369
SECTION 370
CHAPTER 5 — Liability
SECTION 1 — Liability of members
SECTION 371
SECTION 2 — Liabilityof the founding members
SECTION 372
SECTION 373
SECTION 3 — Liability of directors
SECTION 374
SECTION 375
CHAPTER 6 — Provisions relating to shares
SECTION 1 — Different forms of shares
SECTION 376
SECTION 377
SECTION 2 — Rights attached to shares
SECTION 378
SECTION 379
SECTION 380
SECTION 381
SECTION 382
SECTION 383
SECTION 3 — Failure to pay up shares – Effects
SECTION 384
SECTION 4 — Reimbursement of shares
SECTION 385
TITLE 3 — CRIMINAL PROVISIONS
SECTION 386
SECTION 387
TITLE 4 — MISCELLANEOUS, TRANSITIONAL AND FINAL PROVISIONS
SECTION 388
SECTION 389
SECTION 390
SECTION 391
SECTION 392
SECTION 393
SECTION 394
SECTION 395
SECTION 396
SECTION 397

Acte uniforme relatif au droit des sociétés coopératives

A question about this law?

Contents