By article 289 of the revised OHADA Law of 2014, non-managing partners are entitled to inspect, at the headquarters, twice (2) a year, all records and accounting documents as well as the minutes of deliberations and collective decisions. They shall have the right to make copies thereof at their expense.

They shall inform the managers of their intention to exercise that right at least fifteen (15) days in advance, by hand-delivered letter against a receipt or by registered mail with a request for acknowledgment of receipt or by fax.

They shall have the right to seek the assistance of a professional accountant or an auditor at their expense.

For partnerships that meet at the end of the fiscal year, two (2) of the following conditions shall:

1) a total of the balance sheet greater than two hundred fifty million (250,000,000) CFA


2) annual turnover exceeding five hundred million (500,000,000) CFA Francs;

3) several permanent staff greater than 50 people.

appoint at least one (1) auditor.

The company is no longer required to appoint an auditor insofar as it has not met two (2) of the conditions set forth above for the two (2) fiscal years preceding the expiration of the mandate of the auditor.

For other partnerships not meeting these criteria, the appointment of an auditor is optional. However, it may be requested in court by one or more partners holding at least one-tenth of the stated capital.

The provisions of Article 377 of the above-mentioned law shall apply to any auditor appointed by the provisions of this article.

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