Section 2: Ethics and independence of statutory auditors.

The title of honorary statutory auditor may be conferred by the regional council on members of the company whose resignation has been accepted, who have been registered on the list for at least twenty years and who have had sufficient professional activity during the period of their registration. Honorary statutory auditors remain subject to disciplinary jurisdiction. Their rights and duties are determined by the second sentence of Article 3 and…

The activity of statutory auditor carried out on an individual basis under the conditions provided for by this title entails the affiliation of the person carrying it out to the autonomous organisation for old-age benefits for the liberal professions instituted by the article L. 621-3 du code de la sécurité sociale.