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…