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Article L820-7 of the French Commercial code

It shall be punishable by five years’ imprisonment and a fine of 75,000 euros for any person performing the duties of statutory auditor to give or confirm false information about the situation of the legal entity or to fail to disclose to the public prosecutor any criminal acts of which they have knowledge.

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Original in French 🇫🇷
Article L820-7

Est puni d’un emprisonnement de cinq ans et d’une amende de 75 000 euros le fait, pour toute personne exerçant les fonctions de commissaire aux comptes, de donner ou confirmer des informations mensongères sur la situation de la personne morale ou de ne pas révéler au procureur de la République les faits délictueux dont elle a eu connaissance.

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