Paragraph 7: Preparation of certification reports

The professional practice standard relating to the statutory auditor’s reports on the annual and consolidated financial statements, approved by the Minister of Justice, is shown below: NEP-700. Statutory auditor’s reports on the annual and consolidated financial statements Introduction 01. When certifying the financial statements pursuant to article L. 823-9 of the French Commercial Code, the statutory auditor prepares a report for the body called upon to approve the financial statements…

The professional practice standards relating to the justification of assessments in the statutory auditor’s reports on the annual and consolidated financial statements, approved by the Minister of Justice, are set out below: NEP-701.-JUSTIFICATION OF ASSESSMENTS IN THE STATUTORY AUDITOR’S REPORTS ON THE ANNUAL AND CONSOLIDATED FINANCIAL STATEMENTS OF PUBLIC INTEREST ENTITIES Introduction 1. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory auditor must…