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Article A822-23 of the French Commercial code

The aptitude test shall consist of a written and an oral examination, which shall be conducted in the French language.

The written and oral examination shall cover the subjects set by the Minister of Justice in the decision provided for in Article R. 822-6, and knowledge of which is an essential condition for practising as a statutory auditor.

Original in French 🇫🇷
Article A822-23

L’épreuve d’aptitude se compose d’un écrit et d’un oral qui se déroulent en langue française.

L’écrit et l’oral portent sur les matières fixées par le garde des sceaux, ministre de la justice, dans la décision prévue à l’article R. 822-6, et dont la connaissance est une condition essentielle pour pouvoir exercer la profession de commissaire aux comptes.

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