The Indomitable Lions face Comoros at home on 24 September and Congo Brazzaville on 29 September away from home.
After missing out on the FIFA World Cup, and a quarter-final finish at the most recent Africa Cup of Nations, Cameroon replaced former head coach Marc Brys with David Pagou.
Lako, 27, was named as one of three goalkeepers alongside Simon Ngapandouetnbu (Montpellier) and Blondy Nna Noukeu (US Boulogne).
Cameroon also play the Ivory Coast in an international friendly match on October 3.
Full Cameroon squad:
Goalkeepers
Simon Braddy Ngapandouetnbu — Montpellier HSC (France)
Blondy Rudolph Nna Noukeu — US Boulogne (France)
Emile Merlin Lako Wendeu — Marumo Gallants FC (South Africa)
Defenders
Darlin Yongwa — Norwich (England)
Mahamadou Nagida — Rennes (France)
Junior Samuel Kotto — Stade de Reims (France)
Emmanuel Moungam A Ngon — Landskrona BoIS (Sweden)
Tchatchoua Jackson — Wolverhampton (England)
Stéphane Paul Keller — SK Beveren (Belgium)
Che Malone Fondoh Junior — USM Alger (Algeria)
Kevin Keben — Watford (England)
Duplex Tchamba Bangou — Remo Stars (Brazil)
Lilian Paul René Njoh — Servette FC (Switzerland)
Junior Baptiste Tchamadeu — Stoke City (England)
Midfielders
Saidou Alioum Moubarak — FK Jablonec (Czech Republic)
Arthur Avom — FC Lorient (France)
Donfack Ryan Gloire Fosso — Standard Liege (Belgium)
Bryan Mbeumo — Manchester United (England)
Mael Fernandez Monyebe — Esperance de Tunis (Tunisia)
Danny Namaso — AJ Auxerre (France)
Harouna Djibirin — Angers SCO (France)
David Roy Nyengue — Espérance Sportive de Zarzis (Tunisia)
Forwards
Karl Edouard Blaise Etta Eyong — UD Levante (Spain)
Dorinel Angel Yondjo — LOSC Lille (France)
Nsongo Tonfack Bil Dornol — Deportivo La Coruna (Spain)
Christian Michel Kofane — Bayer 04 Leverkusen (Germany)
Manchester United goalkeeper Andre Onana was reportedly taken to hospital following a road accident in Turkey, although Trabzonspor have confirmed that the Cameroonian did not suffer any serious injuries.
Siwelele FC and Marumo Gallants are targeting their first victories of the 2026/27 season when they face Polokwane City and Sekhukhune United this weekend.
Orlando Pirates, Kaizer Chiefs and Mamelodi Sundowns may have avoided each other in the Carling Knockout round of 16, but their respective fixtures present different challenges as they begin their campaigns in the competition.
In Tuesday's AFCON 2027 qualifiers, Egypt put five goals past South Sudan, Guinea-Bissau shocked Nigeria 3-0, and Ivory Coast beat Somalia.
