BOOK VIII: Some regulated professions.

The statutory auditors shall certify, giving reasons for their assessments, that the annual accounts are regular and fair and give a true and fair view of the results of operations for the past financial year and of the financial position and assets and liabilities of the person or entity at the end of that financial year. When a person or entity prepares consolidated financial statements, the statutory auditors shall certify,…

The statutory auditors’ permanent mission, excluding any interference in management, is to verify the values and accounting documents of the person or entity whose accounts they are responsible for certifying and to check that its accounts comply with the rules in force. They shall also verify that the information given in the management report of the Board of Directors, the Management Board or any other management body, and in the…

Without prejudice to the information obligations resulting from the report mentioned in the last paragraph of Article L. 823-9 and, where applicable, the supplementary report provided for in III of article L. 823-16, as well as the provisions of articles L. 234-1 to L. 234-4 of this code and articles L. 212-14, L. 214-14, L. 621-23 and L. 612-44 of the Monetary and Financial Code, the statutory auditor’s task of…

The statutory auditors shall ensure that equality has been respected between the shareholders, partners or members of the competent body.

The statutory auditors shall report to the next general meeting or meeting of the competent body any irregularities and inaccuracies identified by them during the performance of their duties and, where they act for a public interest entity, invite it to investigate in accordance with the provisions of Article 7 of Regulation (EU) No 537/2014 of the European Parliament and of the Council. They shall disclose to the public prosecutor…