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Article R822-47 of the French Commercial code

The company may not be registered in the Trade and Companies Register and practise as a statutory auditor until it has been entered on the list.

Original in French 🇫🇷
Article R822-47

La société ne peut être immatriculée au registre du commerce et des sociétés et exercer la profession de commissaire aux comptes qu’après son inscription sur la liste.

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