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Conflicts of interest are an exciting subject that has always been in the news. They are present in all areas, particularly in commercial companies. They have a negative impact on commercial companies. Concerned about the protection of categorical interests, the OHADA legislator undertook a reform of commercial company law in 2014 which resulted in a double observation:First, there is the observation of a strengthening of the rules of prevention and treatment. Indeed, through the innovations made, it is noted a strengthening of the rules of transparency and good governance allowing a significant improvement of the legal mechanism of prevention. In addition, it is also noted the existence of new curative measures for conflicts of interest, in particular by the consecration of the provisional administration.Then, the examination of the system put in place quickly reveals the limits of its effectiveness, which encourages us to consider some lines of thought leading to approaching the question of conflicts of interest from a more structural or even more effective angle.