Section 2: Ethics and independence of statutory auditors.

The rules making up the code of ethics of the profession of statutory auditor are set by decree in the Conseil d’Etat, after obtaining the opinion of the Haut Conseil du Commissariat aux Comptes. The opinions of the Autorité des marchés financiers and the Autorité de contrôle prudentiel et de résolution are also required for the provisions that apply to statutory auditors working with persons and entities subject to the…