TITLE II: Statutory Auditors.

Auditors who are temporarily banned or struck off shall return to the companies whose accounts they are responsible for certifying the documents they hold on behalf of those companies, as well as any sums already received which do not correspond to the reimbursement of expenses incurred or to work actually carried out.

In the event of provisional suspension, temporary prohibition or striking off, the president of the regional company shall immediately inform the persons with whom the statutory auditor was carrying out his duties of this measure. In the absence of an alternate statutory auditor, when a sanction of provisional suspension, temporary prohibition or striking off is pronounced against a company registered on the list mentioned in I of Article L. 822-1,…