Section 3: Civil liability

The insurance contracts referred to in Article R. 822-36 include guarantees that comply with or are at least equivalent to those defined by the clauses specified in Appendix 8-8 to this book. They specify in very conspicuous characters that in the event of opposition or difference between the terms of the contract and those of the aforementioned clauses the insured benefits from those of these provisions which are more favourable…

Each statutory auditor, whether practising as an individual or as part of a company, shall take out such a contract under the conditions set out in Article R. 822-36.

The contracts mentioned in article A. 822-29 do not include a cover limit of less than €76,224.51 per year and per claim for the same insured party. An excess may be stipulated in the contract, which shall in any event not exceed 10% of the amount of compensation due.

These same contracts include an annual tacit renewal clause.

Any dispute relating to the implementation of the guarantee is exclusively a matter for the courts to decide.