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Article R3262-33 of the French Labour Code

The issuer of meal vouchers calls on the services of a chartered accountant who is responsible for verifying the operations carried out by the issuer at least once a year.
The expert accountant’s findings are recorded in a report that the issuer keeps available for any control agent.

Original in French 🇫🇷
Article R3262-33


L’émetteur de titres-restaurant fait appel à un expert comptable chargé de constater au moins une fois par an les opérations accomplies par cet émetteur.
Les constatations de cet expert comptable sont consignées dans un rapport que l’émetteur tient à la disposition de tout agent de contrôle.

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