Texte juridique 065.RAP/FM/2026/DLA.CMR ·…

Le rapport du commissaire aux comptes (Forvis Mazars) présente les résultats de l'audit des états financiers de la Cameroon Development Corporation (CDC) pour l'exercice clos le 31 décembre 2025. Il identifie des faiblesses dans le contrôle interne et des confirmations de tiers en attente. Le rapport est émis conformément à l'article 715 de l'Acte uniforme OHADA sur les sociétés commerciales. Les états financiers montrent un total de bilan de 102,8 milliards FCFA et une perte nette de 20…

forvis mazars

Head office Bota – Limbe P.O Box 305

Republic of Cameroon

Statutory Auditor’s Report to the Board of Directors in line with article 715 of the OHADA Uniform Act on Commercial Companies and Economic Interest Groups

Period Ended 31$^{st}$ December 2025

CAMEROON DEVELOPMENT CORPORATION (CDC) S.O.E

State Owned Enterprise with a Capital of 67,522,516,146 CFAF

Head office Bota – Limbe P O Box 305

TPPCR N°: TPPRR/RC/LBE/2016/B/0155/M2/025/2021/M2/2026/005

Report of the statutory auditor to the Board of Directors

Period ended 31st December 2025

N/Réf: 065.RAP/FM/2026/DLA.CMR

Dear Board members,

In the execution of the mission entrusted to us by your Ordinary General Assembly of the 1st December 2020, and in application of the provisions of Article 715 of the Uniform Act of the Organisation for the Harmonisation of Business Law in Africa (OHADA) relating to the Law of Commercial Companies and Economic Interest Groups, we hereby present our report on the audit of the draft summary financial statements of the Cameroon Development Corporation for the financial year ended 31st December 2025.

The Board has the responsibility to adopt the annual financial statements of the company.

This report is intended to bring to the attention of the Board of Directors, on the one hand, the main procedures and verifications that we have carried out, and on the other hand, the observations made, in accordance with the provisions of Article 715 of the Uniform Act of the Organisation for the Harmonisation of Business Law in Africa (OHADA) relating to the Law on Commercial Companies and Economic Interest Groups. It is not the expression of our opinion and should not be regarded as our opinion on the summary financial statements.

1. Identification of the financial statements

The draft financial statements submitted to your review contains the key figures below as at 31st December 2025:

Description	CFAF Amount
Balance sheet total	102 806 929 580
Equity (including the result for the period)	3 203 600 936
Turnover	24 933 417 798
Net Result for the period	- 20 039 724 379
Net change in cash	- 7 432 172 581

The draft financial statements were prepared and presented by the Management of your company in accordance with the rules and methods of the OHADA Uniform Act on Accounting and Financial information and the OHADA Accounting System.

Statutory audit report, Audit

Forvis Mazars

2. Scope of the engagement

Our audit work included all the procedures necessary for the expression of an informed opinion that the financial statements are fair and free from material misstatements with the exception of the issues described in paragraph 3 below, in accordance with International Standards on Auditing (ISA) as provided by the regulation n° 01/2017/CM/OHADA on the harmonisation of the practices of accounting and auditing professional in the OHADA member States.

Our review included the following main procedures:

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Documents cités dans ce texte

CITE Uniform Act of the Organisation for the Harmonisation of Business Law in Africa (OHADA) relating to the Law of Commercial Companies and Economic Interest Groups in application of the provisions of Article 715 of the Uniform Act of the Organisation for the Harmonisation of Business Law in Africa (OHADA) relating to the Law of Commercial Companies and Economic Interest Groups
CITE Uniform Act of the Organisation for the Harmonisation of Business Law in Africa (OHADA) relating to the Law on Commercial Companies and Economic Interest Groups in accordance with the provisions of Article 715 of the Uniform Act of the Organisation for the Harmonisation of Business Law in Africa (OHADA) relating to the Law on Commercial Companies and Economic Interest Groups
CITE OHADA Uniform Act on Accounting and Financial information in accordance with the rules and methods of the OHADA Uniform Act on Accounting and Financial information and the OHADA Accounting System
CITE International Standards on Auditing (ISA) in accordance with International Standards on Auditing (ISA) as provided by the regulation n° 01/2017/CM/OHADA on the harmonisation of the practices of accounting and auditing professional in the OHADA member States
CITE regulation n° 01/2017/CM/OHADA on the harmonisation of the practices of accounting and auditing professional in the OHADA member States as provided by the regulation n° 01/2017/CM/OHADA on the harmonisation of the practices of accounting and auditing professional in the OHADA member States
CITE OHADA Uniform Act on Accounting law and Financial Information The legal books provided by article 19 of the OHADA Uniform Act on Accounting law and Financial Information has been provided to us.
CITE Law N°2014/007 of 23 April 2014 to lay down the modalities for the dematerialisation of securities in Cameroon In accordance with section 10 of Law N°2014/007 of 23 April 2014 to lay down the modalities for the dematerialisation of securities in Cameroon
CITE Decree N°2014/3763/PM of 17 November 2014 to lay down the conditions of application supplemented by Decree N°2014/3763/PM of 17 November 2014 to lay down the conditions of application
CITE OHADA Uniform Act on Accounting and Financial Reporting In accordance with Article 23 of the OHADA Uniform Act on Accounting and Financial Reporting, the annual financial statements must be finalised no later than four (4) months following the end of the financial year
CITE circular N°012/MINFI/DGI/LRI/L of July 13th, 2022 Following the circular N°012/MINFI/DGI/LRI/L of July 13th, 2022, companies located in areas economically depressed or sinister zones are exempted of taxes
CITE decree no.2019/321 of 19 June,2019 The remuneration of the Chairman of the Board of Directors remains in accordance with decree no.2019/321 of 19 June,2019; laying down the categories of public corporations and the remuneration, allowance and benefits of their managers.
CITE Ministerial decision circular No.00000001/MINFI of 3rd January,2023 Following Ministerial decision circular No.00000001/MINFI of 3rd January,2023, the categorisation of the Corporation remains in category two(2).
CITE ministerial Circular No.2011/0975/PM The Corporation has suspended deductions related to employees as per ministerial Circular No.2011/0975/PM for companies operating in Sinistre Zones for a period of 7 years.