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Article D6261-17 of the French General Code of Local Authorities

The audited accounts referred to in article L. 2313-1-1 shall be audited by a statutory auditor for bodies subject to the obligation to certify their accounts, and by the chairman of the body in question for bodies not subject to such an obligation.

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Original in French 🇫🇷
Article D6261-17


Les comptes certifiés mentionnés à l’article L. 2313-1-1 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 en cause pour les organismes non soumis à une telle obligation.

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