BOOK VIII: Some regulated professions.

In registered firms of statutory auditors, the duties of statutory auditor are performed, on behalf of the company, by the statutory auditors who are natural persons and who are partners, shareholders or directors of that company, who sign the report intended for the body called upon to rule on the accounts. These persons may only perform the duties of statutory auditor within a single firm of statutory auditors. The members…

The duties of a statutory auditor are incompatible: 1° With any activity or any act likely to undermine its independence; 2° With any salaried employment; however, a statutory auditor may provide teaching relating to the practice of his profession or hold a paid job with a statutory auditor or a certified public accountant ; 3° With any commercial activity, whether exercised directly or through an intermediary, with the exception of,…

I.-Statutory auditors are prohibited from accepting an engagement to certify the accounts of a public interest entity if, during the financial year preceding that for which the accounts are to be certified, they or any member of the network to which they belong have provided, directly or indirectly, to the public interest entity, or to the persons or entities that control it or that are controlled by it in the…

I.-The statutory auditor of a public interest entity shall implement the measures mentioned in paragraph 5 of Article 5 of Regulation (EU) No 537/2014 of 16 April 2014, when a member of the network to which it belongs provides one of the services mentioned in II of Article L. 822-11 to a person or entity that is controlled by the public interest entity, within the meaning of I and II…

Services other than the certification of accounts that are not mentioned in II of Article L. 822-11 and in I of article L. 822-11-1 may be provided by the statutory auditor or the members of the network to which he belongs to the public interest entity whose accounts he certifies, or to the persons or entities that control it or that are controlled by it within the meaning of I…

I.-The statutory auditor may not take, receive or retain, directly or indirectly, an interest in the person or entity whose accounts he is responsible for certifying, or in a person who controls it or is controlled by it, within the meaning of I and II of Article L. 233-3. Without prejudice to the provisions contained in this Book or in Book II, the code of ethics provided for in Article…