Unofficial translaction
Accounting books and summary financial statements shall constitute evidence.
In the course of a legal dispute, the judge may order, including upon his own motion, that
accounting books and summary financial statements be introduced for the purpose of producing
evidence contain therein that is related to the dispute.
CHAPTER II: CAPACITYTO ENGAGE IN COMMERCE
ARTICLE 6–No-oneshall carry out commercial acts as a profession, if he is not legally able to
engage in commerce.
ARTICLE 7–Minors, unless they are declared competent,shall neither have the status of
merchantnor engage incommercial acts.
Spouses of merchants shall be deemed to be merchantsonly if they carry out commercial acts
referred to in Articles 3 and 4 above as a profession and separately from their spouses.
ARTICLE 8–No-one shall engage in a commercial activity when subject to a special status
ofincompatibility.
There's no incompatibilitywithout a specific provisionto that effect.
Those who claim incompatibility shall bear the burden of proof thereof.
All acts carried out by an individual in a situation of incompatibility shall nonetheless be valid
as to third parties who acted in good faith.
They may, if they see fit, rely on acts performed byan individual in a situation of
incompatibility, but the lattershall not rely on them.
ARTICLE 9– Carrying out a commercial activityshall be incompatible with the following
duties or professions:
-
civil servants,staff of public authorities and State-owned companies;
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ministerial officers and court officers: lawyer, bailiff, auctioneer, stockbroker, notary,
clerk, administrator and judicial liquidator;
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certified and chartered accountant,auditor, contributions auditor, legal counsel,
shipbroker;
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More generally, any regulated profession that prohibits cumulative holding of office
OHADA / Uniform Act / Unofficial Translations
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