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Article L822-11-1 of the French Commercial code

I.-The statutory auditor of a public interest entity shall implement the measures mentioned in paragraph 5 of Article 5 of Regulation (EU) No 537/2014 of 16 April 2014, when a member of the network to which it belongs provides one of the services mentioned in II of Article L. 822-11 to a person or entity that is controlled by the public interest entity, within the meaning of I and II of Article L. 233-3, whose registered office is located outside the European Union.

II.-(Repealed).

Original in French 🇫🇷
Article L822-11-1

I.-Le commissaire aux comptes d’une entité d’intérêt public met en œuvre les mesures mentionnées au paragraphe 5 de l’article 5 du règlement (UE) n° 537/2014 du 16 avril 2014, lorsqu’un membre du réseau auquel il appartient fournit un des services mentionnés au II de l’article L. 822-11 à une personne ou une entité qui est contrôlée par l’entité d’intérêt public, au sens des I et II de l’article L. 233-3, dont le siège est situé hors de l’Union européenne.

II.-(Abrogé).

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