TITLE V: Economic interest groupings.

The economic interest group ceases to be subject to the obligation to appoint a statutory auditor pursuant to the provisions of the third paragraph of Article L. 251-12 if it has fewer than one hundred employees during the two financial years preceding the expiry of its term of office.

The provisions of articles R. 232-2 to R. 232-7 are applicable to the economic interest group. However, the documents mentioned in article R. 232-3 as well as the reports mentioned in Article R. 232-4 are drawn up by the directors to whom the statutory auditor communicates his observations, if any. When the statutory auditor requests by registered letter with acknowledgement of receipt that his report provided for in article R….

The information provided for in Article L. 251-15 that the statutory auditor sends to the directors relates to any fact that he or she identifies when examining the documents provided to him or her or any fact of which he or she becomes aware during the performance of his or her assignment. The directors shall reply by registered letter with acknowledgement of receipt within fifteen days of receiving the above-mentioned…