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74LES ATOUTS ECONOMIQUES DU CAMEROUNThe Accounting ChamberIt is competent to control and rule on public accounts and those of public enterprises and parastatals.The general AssemblyIt examines all issues that are often submitted it by the president, Attorney-General or by a third of mem- bers and for the operation of the Supreme Court. When the Supreme Court is consulted on a draft text, its opinion is issued by the general meeting.THE HIGH COURT OF JUSTICECreated by the Constitution (Article 53), the High Court has jurisdiction over acts performed by the following in their functions:n The President of the Republic for high treason;n The Prime Minister, other members of the government and assimilated, senior adminis- tration officials having been delegated power, in case of conspiracy against the State security.JUSTICE AUXILIARYThe main auxiliary of justice in Cameroon are registry officers and prosecutors, bailiffs and enforcement officers, lawyers and notaries. Registry officers shall ensure in general the imple- mentation of files before trial and pretrial execu- tion thereof after judgment. At Court, they ensure the pre-trial procedures and the implementation status of criminal proceedings. Bailiffs are tradi- tionally official holders of their office.They are responsible to inform the parties on mat- ters concerning the judicial and extrajudicial meaning of their procedure, and on enforcement of justice acts.Their role is very important insofar as they are jus- tice intermediate at the Court. Enforcement offi- cers are employees of judicial services. In the absence of bailiffs, they have the same powers and they perform the same functions with the Courts.Lawyers grouped under a professional organiza- tion called Bar, are one of the guarantees of the independence of justice and equality of all before the law.They represent the parties in Court with the pos- sibility of action on the proceedings. They also play an important role of legal counsel; indeed, it is usual for them to represent natural or legal persons before the public administration.HARMONISATION OF BUSINESS LAWCameroon is one of sixteen African countries to have adhered to the Treaty on the Harmonization of Business Law in Africa (OHADA) Treaty signed in Port Louis, on the 17th of October 1993.The geographical coverage of OHADA is beyond the Member States of the Organization of African Unity (OAU), because under Article 53 of the Treaty, "membership is open to any other non-member States of the OAU invited to join in agreement with all States Parties.A new Code of criminal procedure consolidated the rule of law in Cameroon


































































































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