3M-Partners & Conseils (3M-P&C) is a consulting firm based in Libreville, Gabon, specializing in the fields of auditing and law. It consists of multidisciplinary experts with an average of 25 years of experience, who have conducted and supervised numerous missions across the African continent. In nearly 15 years of existence, 3M-Partners & Conseils has carried out over 1500 missions in more than 12 major sectors. Since its inception, it has remained a preferred advisor for auditing petroleum costs for the Gabonese government and has also been selected as a consultant in the development of the latest petroleum code in force.