dejeuner debat

ONECCA News Letter N°1

Bulletin d'information de l'ONECCA

N°1 du 18 Mai 2017

Télécharger la News letter N°1

Contacter ONECCA

Onecca est sur  facebook 08 Facebook      twitter 07 Twitter      linkedin 06 Linkedin

Tél: +237 233 42 80 / 222 20 44 88 - Fax: +237 233 43 18 23

B.P: 12850 Douala Cameroun

A word from the president

 

This document specifies the required applicable procedures made available to the External Auditor by the State prosecutor, to disclose the illegal activities which he was aware of. This obligation is contained in paragraph two of Article 716 of the OHADA Uniform Act relating to Commercial Companies and Economie Interest Groups.

The denunciation of illegal activities, thus maintaining the preservation and respect for the public interest, helps with the alert procedure, which by its anticipation is a guarantee of economie security, and improving audit and internal quality control of financial information, to ensure the role and legitimacy of the auditor and therefore constitutes one of the tools available to optimize his communication with company managers.

Happy reading

 

René LIBONG
President of the National Institute
Of Chartered Accountants in Cameroon. 2014-2016