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Article L822-1-7 of the French Commercial code

Registration or exemption from registration granted pursuant to Articles L. 822-1-5 and L. 822-1-6 conditions the validity in France of the certification reports signed by the auditors referred to in I of Article L. 822-1-5. They do not confer the right to conduct audit engagements with persons or entities whose registered office is located on French territory.

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Original in French 🇫🇷
Article L822-1-7

L’inscription ou la dispense d’inscription accordée en application des articles L. 822-1-5 et L. 822-1-6 conditionne la validité en France des rapports de certification signés par les contrôleurs mentionnés au I de l’article L. 822-1-5. Elles ne confèrent pas le droit de conduire des missions de certification des comptes auprès de personnes ou d’entités dont le siège est situé sur le territoire français.

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