Chapter V: Public limited companies

In order to carry out the verification provided for in V of Article L. 225-102-1, the independent third-party body shall obtain a certificate of accreditation issued by the Comité français d’accréditation (COFRAC) or by another body that is a signatory to the multilateral European agreement adopted within the framework of the European coordination of accreditation bodies (EA).

To issue the opinion referred to in a of II of Article R. 225-105-2, the independent third-party body shall examine the information referred to in I of Article R. 225-105. Where applicable, it shall indicate the missing information and the information mentioned in 2° and 3° of I of Article R. 225-105 that has been omitted without the explanations provided for in the sixth paragraph of I of the same…

I. – In order to issue its reasoned opinion referred to in a of II of Article R. 225-105-2, the independent third-party body shall ensure that the company has put in place collection processes to ensure the completeness and consistency of the information to be included in the statement. If it identifies any irregularities in the course of its work, it shall describe them. To this end: – it identifies…

In respect of the due diligence it has carried out to conduct its assignment, the independent third-party body shall present: a) Proof of its accreditation; b) The work performed, the scope covered and, for quantitative data, the coverage rates of the information tested; c) (Deleted); d) The resources deployed and the timetable and duration of its engagement; e) The number of interviews that were conducted; f) The scope of its…