According to article 897 of the OHADA Law of 2014, shall face a criminal charge, company management who failed to cause the appointment of auditors or failed to invite them to general meetings.
Shall face a criminal charge, whoever, either in his name or as a member of an audit firm has knowingly agreed to, performed, or maintained auditor’s duties notwithstanding legal incompatibilities.
Shall face a criminal charge any auditor who, either in his name or as a member of an audit firm, has knowingly given or confirmed false information on the company’s position, or did not disclose to the public prosecutor any wrongful acts of which he was aware.
Shall face a criminal charge, company management or anyone at the service of the company that, knowingly, obstructed audits or verifications carried out by auditors or who refused access, on-site, to all valuable documents that will enable them to perform their mission, including all agreements, books, accounting records and registers of minutes.