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Article 1649 quater L of the French General Tax Code

For the application of the provisions of 1° of 7 of Article 158, certified public accountants must have an authorisation issued by the Government Commissioner to the regional council of the order of certified public accountants in whose jurisdiction they are registered, after an opinion from the regional council if it is requested by an independent certified public accountant or a certified public accountancy firm, or after an opinion from…

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Article 1649 quater M of the French General Tax Code

After informing the interested parties of any shortcomings observed in the performance of the agreement referred to in article 1649 quater L and having heard them, the Government Commissioner may withdraw the authorisation. The professional’s clients or members must be informed of this decision.

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