Article L823-21 of the French Commercial code
The specialised committee or the body performing its functions is bound by an obligation of confidentiality with regard to information relating to: 1° The services provided by the members of the network to which the statutory auditor belongs, mentioned in I of Article L. 820-3; 2° To the findings and conclusions of the High Council referred to in 4° of II of Article L. 823-19.