Chapter III: Statutory audit, other engagements and services performed by statutory auditors

The thresholds mentioned in the first paragraph of Article L. 823-2-2 relating to the appointment of a statutory auditor are those defined in article D. 221-5. The cumulative balance sheet total, the cumulative amount of turnover excluding tax and the cumulative average number of employees are determined by adding together the balance sheet total, the amount of turnover excluding tax and the average number of employees defined in accordance with…

Any statutory auditor appointed to certify the accounts of a person or entity shall notify the regional council of the company of which he is a member of his appointment within eight days, either by registered letter with acknowledgement of receipt or by electronic means. In the latter case, the regional council shall immediately acknowledge receipt of the notification, mentioning the date of receipt. The regional council communicates the information…

In the cases provided for by article L. 823-4, the statutory auditor is appointed by the president of the commercial court, acting in summary proceedings.

The disclosure to the statutory auditors of documents held by third parties, as provided for in article L. 823-14, is authorised by the President of the Commercial Court, acting in summary proceedings.

In the cases provided for in Articles L. 823-6 and L. 823-7, the president of the commercial court shall rule in accordance with the accelerated procedure on the merits on the challenge or removal from office of a statutory auditor. The application for disqualification or removal from office is made against the statutory auditor and the person or entity to which he has been appointed. The application to disqualify the…

If a member of the company is relieved of his duties as statutory auditor pursuant to article L. 823-7, the registrar of the court that handed down the decision shall inform the High Council within eight days by registered letter with acknowledgement of receipt and send it a copy of the judgment. The High Council immediately forwards the decision to the Compagnie nationale and the relevant regional council. It informs…

A public interest entity that applies to the bureau of the High Council for authorisation to extend the term of office of its statutory auditor, pursuant to III of article L. 823-3-1, shall send him a request by registered letter with acknowledgement of receipt, or by any other means that enables the date of receipt to be verified, no later than six months before the expiry of the mandate, including…

The statutory auditor of a public interest entity may ask the bureau of the High Council about the determination of the starting date of his initial term of office, pursuant to V of article L. 823-3-1. He shall attach to his application: 1° Documents relating to his initial appointment and, where applicable, to previous renewals of his term of office; 2° A statement of the legal and factual circumstances that…