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Article L6145-16 of the French Public Health Code

The accounts of public health institutions defined by decree are certified.

The methods of certification, by an auditor or by the Cour des Comptes (Court of Auditors), are laid down by regulation.

Original in French 🇫🇷
Article L6145-16

Les comptes des établissements publics de santé définis par décret sont certifiés.

Les modalités de certification, par un commissaire aux comptes ou par la Cour des comptes, sont fixées par voie réglementaire.

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