The abundance of rules applicable to the organisation of SAs is simply indicative of the importance that both French and OHADA legislators attach to this type of company. This classical legal conception is justified by the nature of the activities that may be carried out by the SA. To this end, the legislator presents the management body of the SA in an algebraic scheme that is difficult to understand. Faced with a bicameral or bicephalous organization (board of directors and general management etc...), the extremely diversified volume of texts governing the manager of the SA, caught in a hybridism in the shape of a parallelepiped, have further obscured its legal status. To such an extent that the manager of a corporation is sometimes a corporate officer and an organ of the company, sometimes an officer and a legal representative, sometimes an employee, sometimes a person who performs several functions covered by various contracts. Thus, to methodically grasp the contours of this complexity, by also scrutinizing the powers and the civil and criminal liability of the manager of the SA, has been at the center of the legal literature developed by this study.