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Article R822-28 of the French Commercial code

The High Council will grant the request, omitting the person concerned from the list, if it appears that his new activity or his behaviour is not such as to undermine the moral interests of the profession.

As from the notification of the decision pronouncing the omission from the list, the person concerned is no longer a member of the profession. He may not practise in his own name and under his own responsibility the profession of statutory auditor or use the title of statutory auditor. However, the decision does not have the effect of extinguishing disciplinary proceedings in respect of acts committed previously.

The internal rules of the profession determine the conditions under which he may continue, at his request, to enjoy the benefits reserved for members of the profession.

Original in French 🇫🇷
Article R822-28

Le Haut conseil fait droit à la demande, en omettant l’intéressé de la liste, s’il apparaît que sa nouvelle activité ou son comportement n’est pas de nature à porter atteinte aux intérêts moraux de la profession.

A compter de la notification de la décision prononçant l’omission de la liste, l’intéressé n’est plus membre de la profession. Il ne peut exercer en son nom et sous sa responsabilité la profession de commissaire aux comptes ni faire usage de ce titre. Toutefois, la décision n’a pas pour effet d’éteindre l’action disciplinaire en raison de faits commis antérieurement.

Le règlement intérieur de la profession détermine les conditions dans lesquelles il peut continuer, sur sa demande, à bénéficier des avantages réservés aux membres de la profession.

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