This article outlines the legal framework regarding the misuse of corporate assets in Burkina Faso for 2025. Specifically, we present the current criminal liability rules and the relevant legislative reference applicable to business operations within the country.
Criminal Liability for Misuse of Corporate Assets in Burkina Faso
In Burkina Faso, the misuse of corporate assets is subject to criminal liability under the established legal framework. This means that company directors or managers found engaging in such misconduct can face legal prosecution, which includes penalties that may extend to fines and imprisonment if convicted.
Applicable Legal Reference
The primary legal provision governing this area is found in the following legislation:
| Criminal Liability | Legal Reference |
|---|---|
| Criminal liability applies | Article 891-1 of the OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUSCGIE), applicable in Burkina Faso |
This provision details the scope of prohibited behavior related to the misuse of company assets and the associated legal consequences for company officers.
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Key Policy Details for 2025
Under Article 891-1 of the OHADA Uniform Act, it is expressly forbidden for company directors, managers, or relevant officers to intentionally use company assets, credits, or powers for purposes they know are contrary to the company’s interests—especially for personal benefit or the benefit of third parties. Violations of this rule are criminal offenses and can lead to prosecutions initiated in Burkina Faso’s courts.
The rules in place are aligned with OHADA’s regional legal structure, ensuring consistency in the business environment across much of West and Central Africa, including Burkina Faso.
Enforcement and Practical Implications
Enforcement of Article 891-1 is managed by Burkina Faso’s competent judicial authorities. Convictions typically involve both corporate and personal penalties for offending officers. This structure aims to safeguard shareholder interests and enhance the transparency of corporate governance practices throughout 2025.
Summary Table: Misuse of Corporate Assets Policy in Burkina Faso (2025)
| Aspect | Status / Reference |
|---|---|
| Criminal Liability | Yes (Enforced under national and OHADA law) |
| Key Law Reference | Article 891-1, AUSCGIE |
| Who Is Liable? | Company Directors and Managers |
| Prohibited Conduct | Personal misuse of corporate assets or credits, contrary to company interests |
Pro Tips: Staying Compliant with Asset Use Policies
- Maintain clear records of all asset use and expenditures to provide audit trails in the event of scrutiny under Article 891-1.
- Ensure company policies clearly outline acceptable and unacceptable uses of corporate assets, and train all directors and managers accordingly.
- Regularly review and update internal procedures to align with OHADA guidelines and Burkina Faso’s specific enforcement practices for 2025.
- If in doubt regarding a specific transaction or use of resources, seek external legal or compliance advice before proceeding.
Useful Resources
In summary, Burkina Faso enforces criminal liability for misuse of corporate assets under a regional framework referenced in Article 891-1 of the OHADA Uniform Act. Company leaders should remain diligent about compliance and ensure transparency in all asset-related transactions. Understanding and respecting these policies is key to maintaining good corporate standing and avoiding significant penalties in 2025.