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Article D5217-19 of the French General Code of Local Authorities

The audited accounts referred to in article L. 5217-10-15 are audited by a statutory 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.

– Article L5217-10-15 (VD)

Original in French 🇫🇷
Article D5217-19

Les comptes certifiés mentionnés à l’article L. 5217-10-15 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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