PENAL ACCOUNTING LAW IN OHADA UNIFORM LAW

This work raises the problem of OHADA's criminal policy in terms of determining the incriminations and sanctions left to the States Parties to fight against accounting delinquency in order to protect and secure companies in the OHADA area in general and Chadian companies in particular. However, this OHADA criminal policy seems to have shortcomings in terms of both substantive and procedural criminal accounting law that need to be corrected in order to reduce accounting crime. Thus, this criminal accounting law deserves to be studied because it will be of major interest to all legal practitioners (judges, lawyers, legal advisors...) and to all law students and even teachers, because it is a research on a subject hitherto ignored in our positive law. We can therefore make proposals among all those identified in this work, with the aim of improving the competitiveness of OHADA law in the light of the accounting offences in the AUSCGIE: to train company managers in sensitive areas such as legal management and accounting.