Article L512-82 of the French Monetary and Financial Code
A statutory auditor is elected by the general meeting of each regional caisse or union. He must be chosen in accordance with the provisions of article L. 511-38. The term of office is determined in accordance with articles L. 823-3 and L. 823-3-1 of the Commercial Code. The Statutory Auditor shall be responsible for certifying the accuracy and fairness of the income statement, the profit and loss account and the…