It sometimes happens that certain actors involved in the management and control of public enterprises voluntarily transgress the rules of OHADA law on commercial companies and economic interest groups without taking into account the general interest but their selfish interests. Faced with these harmful practices, Cameroonian and OHADA legislators have not shown an indifferent attitude and have introduced measures to prohibit certain practices in order to achieve the goals pursued by public enterprises in all transparency. The work in question will therefore highlight not only the offences related to Cameroonian public enterprises but also the sanctions provided for by the regulations in force. The aim is to moralize the actors of the management of public enterprises and to secure public funds. The book will also show the impact of OHADA law on the penalization of public enterprises in Cameroon.