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

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