Article R824-26 of the French Commercial code

Auditors who are temporarily banned or struck off shall return to the companies whose accounts they are responsible for certifying the documents they hold on behalf of those companies, as well as any sums already received which do not correspond to the reimbursement of expenses incurred or to work actually carried out.

Original in French 🇫🇷

Article R824-26

Les commissaires aux comptes temporairement interdits ou radiés restituent aux sociétés dont ils sont chargés de certifier les comptes les documents qu’ils détiennent pour le compte de ces sociétés, ainsi que les sommes déjà perçues qui ne correspondent pas au remboursement de frais engagés ou à un travail effectivement accompli.