The panel summons the accused person to a hearing, which is held at least two months after the statement of objections is notified.
Where there is a serious reason to doubt the impartiality of a member of the panel, he or she is disqualified at the request of the accused person or the general rapporteur.
The hearing is public. However, on his own initiative or at the request of the person concerned, the chairman may prohibit the public from entering the room during all or part of the hearing in the interests of public order or where the protection of business secrets or any other secret protected by law so requires.
The person being prosecuted may be assisted or represented by counsel of his choice.
The president of the regional compagnie des commissaires aux comptes to which the person being prosecuted belongs may ask to be heard.
The president may decide to hear any person whose hearing he considers useful.
The rapporteur general or the person he designates to represent him attends the hearing. He shall present his conclusions orally.
He may propose one or more of the penalties provided for in Articles L. 824-2and L. 824-3.
The restricted formation deliberates without the presence of the parties and the general rapporteur. It may order the interested party to put an end to the breach and to refrain from repeating it. It issues a reasoned decision.