Section 2: Procedure

When the Board, in the formation mentioned in the previous article, considers that the facts are likely to justify the initiation of sanction proceedings, the letter of notification of grievances mentioned in article L. 824-8 informs the person being prosecuted that he or she may acquaint himself or herself with the case file and obtain a copy of the exhibits, where appropriate by electronic means, and that he or she…

A copy of the statement of objections together with a copy of the investigation report and the investigation file is forwarded for referral by the general rapporteur to the chairman of the restricted panel as soon as it is sent to the accused person. The final report together with the observations of the accused person and the entire file is sent by the general rapporteur to the chairman of the…

The person being prosecuted is summoned to appear before the panel no less than one month before the date of the meeting. The president of the regional compagnie des commissaires aux comptes to which the person being prosecuted reports is notified of the meeting and of his right to ask to be heard. The summons mentions the composition of the panel. It shall inform the person being prosecuted of the…

If a member of the select committee considers that, as a matter of conscience, he or she should abstain, he or she shall inform the chairman of the committee that he or she will not be sitting. .

I.-A request for the recusal of a member of the restricted panel must be made by the Principal Rapporteur, by the accused person or by his counsel within eight clear days of receipt of the summons referred to in Article R. 824-16. It must state the reasons for the challenge and, where appropriate, be accompanied by supporting documents, failing which it will be inadmissible. II.-The chairman of the restricted formation…