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Article D4425-33 of the French General Code of Local Authorities

The certified accounts referred to in article L. 4425-19 are certified by an auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body concerned, for bodies not subject to such an obligation.

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Original in French 🇫🇷
Article D4425-33

Les comptes certifiés mentionnés à l’article L. 4425-19 le sont par un commissaire aux comptes pour les organismes soumis à l’obligation de certification des comptes et par le président de l’organisme concerné, pour les organismes non soumis à une telle obligation.

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