Article A823-37 of the French Commercial code
November 3, 2023
The professional practice standard relating to the obligations of the statutory auditor with regard to the fight against money laundering and terrorist financing, approved by the Minister of Justice, is shown below: . NEP 9605. OBLIGATIONS OF THE ACCOUNT AUDITOR WITH REGARD TO THE FIGHT AGAINST MONEY LAUNDERING AND THE FINANCING OF TERRORISM Introduction Introduction 1 Pursuant to Article L. 561-2 12° bis of the Monetary and Financial Code, statutory…
