Preliminary chapter: General provisions

A person or entity qualifies as a public interest entity pursuant to 6° of III of article L. 820-1 when, at the end of two consecutive financial years, its consolidated or combined balance sheet total exceeds 5 billion euros. It loses this qualification if it has not exceeded the threshold for two consecutive financial years.

For the purposes of this Title, the term “engagements” means the engagements referred to in the first paragraph of Article L. 820-1-1 and the term “services” refers to services and attestations provided by a statutory auditor, outside or as part of a statutory engagement.