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Article R612-12 of the French Monetary and Financial Code

The supervisory board shall set up an audit committee responsible, in particular, for issuing an opinion, prior to their adoption, on draft budgets and reports on budget implementation.

The internal regulations of the Autorité de contrôle prudentiel et de résolution shall determine the composition and duties of the committee.

Original in French 🇫🇷
Article R612-12

Le collège de supervision crée en son sein un comité d’audit chargé notamment de délivrer un avis, préalable à leur adoption, sur les projets de budget et de rapport sur l’exécution budgétaire.

Le règlement intérieur de l’Autorité de contrôle prudentiel et de résolution fixe la composition et les missions du comité.

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