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Article A822-23 of the French Commercial code

The aptitude test shall consist of a written and an oral examination, which shall be conducted in the French language. The written and oral examination shall cover the subjects set by the Minister of Justice in the decision provided for in Article R. 822-6, and knowledge of which is an essential condition for practising as a statutory auditor.

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Article A822-28-1 of the French Commercial code

The continuing professional training provided for in Article L. 822-4 ensures that the knowledge and skills required for the certification of accounts and the performance of assignments carried out by statutory auditors are updated and perfected. It corresponds to the training initiatives defined in 2° and 6° of Article L. 6313-1 of the French Labour Code.

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Article A822-28-3 of the French Commercial code

The continuing professional development obligation is met: 1° By participation in training seminars, supervised self-study programmes or distance learning courses or courses; 2° By attendance at colloquia or conferences up to a limit of forty hours over three consecutive years; 3° By designing or leading training courses, colloquia, conferences or courses, in a professional or university context up to a limit of forty hours over three consecutive years ; 4°…

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Article A822-28-4 of the French Commercial code

Training courses eligible under 1° of Article A. 822-28-3 are provided by training organisations or higher education establishments. They meet the conditions defined in article L. 6353-1 of the French Labour Code. Each training session results in each participant receiving a training teaching aid.

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