Article A823-26 of the French Commercial code
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…