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Article A823-27 of the French Commercial code

The professional practice standards relating to the justification of assessments in the statutory auditor’s reports on the annual and consolidated financial statements, approved by the Minister of Justice, are set out below: NEP-701.-JUSTIFICATION OF ASSESSMENTS IN THE STATUTORY AUDITOR’S REPORTS ON THE ANNUAL AND CONSOLIDATED FINANCIAL STATEMENTS OF PUBLIC INTEREST ENTITIES Introduction 1. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory auditor must…

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Article A823-27-1 of the French Commercial code

The professional practice standard relating to the mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Minister of Justice, is shown below: . NEP-911. Mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the French Commercial Code . Scope of application 01. The purpose of this standard is…

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Article A823-28 of the French Commercial code

The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-2410 Limited review of interim financial statements in application of legal or regulatory provisions Introduction 01. The statutory auditor of an entity may be required by law or regulation to carry out a limited review of interim financial statements, which…

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Article A823-29 of the French Commercial code

The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the information relating to the corporate governance report sent to the members of the body called upon to approve the accounts, approved by the Minister of Justice, is shown below: NEP-9510. Statutory auditor’s due diligence relating to the management report, other documents on…

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Article A823-37 of the French Commercial code

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…

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