Article A823-27-2 of the French Commercial code
The professional practice standard relating to the certification of the accounts of national social security bodies, approved by the Minister of Justice, is shown below: NEP-920. Certification of the accounts of national social security bodies Introduction 01. Pursuant to the provisions of Article L. 114-8 of the Social Security Code, the statutory auditor shall certify the annual accounts and, where applicable, the combined accounts of the national social security bodies,…