TITLE I: Preliminary provisions.

To issue the opinion referred to in III of Article R. 210-21, the independent third-party body shall perform the following procedures: 1° It shall examine all documents held by the company that are relevant to the formation of its opinion, in particular the annual reports mentioned in 3° of Article L. 210-10; 2° It shall ask the Engagement Committee or the Engagement Coordinator about its assessment of the implementation of…

The independent third-party body issues a reasoned opinion which includes the following: 1° Proof of its accreditation; 2° the objectives and scope of the audit; 3° The steps taken by the auditor, mentioning the main documents consulted and the entities or persons audited, and specifying any difficulties encountered in carrying out the audit; > 4° An assessment, for each objective, of the extent to which the auditor’s work has been…