TITLE II: Statutory Auditors.

The code of ethics of the profession of statutory auditor is annexed to Section 2 of Chapter II of Title II of this book. The code of ethics of the profession of statutory auditor is annexed to Section 2 of Chapter II of Title II of this book.

The nature and duration of the activities that may be validated under the obligation provided for in article L. 822-4 are determined by order of the Minister of Justice, on the basis of a proposal from the Compagnie Nationale and after consulting the Haut Conseil. The statutory auditor shall report to the Haut Conseil or its delegate on the implementation of this training.

The specific continuing education provided for in Article L. 822-4 is forty hours. It must be completed, in continuous or discontinuous sessions, in the eighteen months preceding acceptance of an audit engagement and ensures that the knowledge and skills of the statutory auditor concerned are kept up to date. The specific continuing education obligation is met by: 1° Compulsory participation, for twenty hours, in the specific programme implemented by the…

Statutory auditors who have not carried out an audit certification engagement for three consecutive years and who have not complied during that period with the obligation provided for in I of Article L. 822-4 declare to the regional compagnie des commissaires aux comptes to which they belong, prior to accepting a new audit engagement, the conditions under which they have satisfied the specific continuing education obligation referred to in Article…