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Article R822-68 of the French Commercial code

Except in the event of the company being struck off, the liquidator may be chosen from among the partners. The duties of liquidator may not be entrusted to an auditor who has been the subject of a disciplinary measure.

Original in French 🇫🇷
Article R822-68

Sauf en cas de radiation de la société, le liquidateur peut être choisi parmi les associés. Les fonctions de liquidateur ne peuvent être confiées à un commissaire aux comptes ayant fait l’objet d’une mesure disciplinaire.

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