The incumbent auditor holding the position shall be held civilly liable, both towards the company and third parties, for harmful consequences, faults, and negligence he commits in the performance of his duties.

However, he shall not be held liable for information or disclosure of facts that he provided in carrying out his mission by article 153 of the revised OHADA Law of 2014.
The auditor shall not be liable for damage caused by infractions committed by members of the board of directors or the general director, as the case may be unless when he became aware of them, he did not include them in his report to the general meeting.
The suit for civil liability against the auditor shall be time-barred after three (3) years from the date of the harmful act or if it was concealed, from the date of its disclosure.

When the harmful act is qualified/classified as a crime, the action shall be time-barred after ten (10) years.

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