Article A823-1 of the French Commercial code
November 3, 2023
The revised professional practice standard relating to the engagement letter, approved by the Minister of Justice, is shown below: NEP 210. Engagement letter Introduction 1. Legal and regulatory provisions provide for the statutory audit engagement in certain persons or entities. In addition, interventions other than the statutory audit are expressly and exclusively required of the statutory auditor of the person or entity by legal or regulatory provisions or by provisions…
