Regulatory

Statutory Audit

Statutory Audit

Legal mission to verify annual accounts by an independent statutory auditor.

Statutory audit is mandatory for companies exceeding certain thresholds. The auditor certifies that the annual accounts give a true and fair view of the financial situation. In OHADA zone, it is mandatory for SA and SARL above certain thresholds.

Related terms

FEC (Accounting Entries File)Balance SheetTax Return Package
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