Article L820-5 of the French Commercial code
It is punishable by one year’s imprisonment and a fine of 15,000 euros for any person: 1° To use the title of statutory auditor or any titles tending to create a similarity or confusion with it, without being regularly registered on the list provided for in I of Article L. 822-1 and have been sworn in under the conditions set out in Article L. 822-10 ; 2° Illegally practising the…