Paragraph 3: Practice of the profession by the company.

A shareholder or partner removed from the list ceases to practise as a statutory auditor from the date of notification of the decision to remove him/her from the list. In the case of a professional non-trading company (société civile professionnelle), its shares are transferred under the conditions set out in article R. 822-89. In the case of other sociétés de commissaires aux comptes, the shareholder or partner has a period…

Subject to the rules on the protection and representation of adults protected by law, the provisions of articles R. 822-63 and R. 822-89 are applicable to the transfer of the capital securities or shares of a partner who is under a legal ban or placed under guardianship.