مفوض الحسابات في شركات الأسهم بين واجب الإعلام و ضرورة الحفاظ على السر المهني انطلاقا من التشريع الموريتاني

Abstract EN

The Mauritanian legislator, based on the Code of Commerce and the Mauritanian Criminal Code, obligated the accounts commissioner within stock companies with two contradictory duties, one of which is the necessity of informing the accounts commissioner on the public Friday of all crimes that come to his knowledge or that he discovers during the course of his work.

He was not informed of this, not to mention that he is also being held criminally accountable.

If he breached professional secrecy, how can the auditor compare these two contradictory duties, even in theory? Does the matter require the intervention of the legislator, even with a special text, to remove this contradiction between the requirements of the texts, even on the surface?