Subsection 1: The High Council of Statutory Auditors

When, in the context of cooperation with the authorities of other Member States of the European Union exercising powers similar to its own or with the European authorities mentioned in 9° of I of Article L. 821-1, a request for information, documents or assistance is made to the High Council by one of these authorities, its chairman shall without delay take the necessary measures to collect the information and documents…

The chairman of the High Council or the general rapporteur shall refuse to comply with a request for information, documents or assistance referred to in Article R. 821-16 when: a) Persons employed or having been employed by the requesting authority are not subject to professional secrecy; b) The request is motivated by purposes unrelated to the performance of the missions of the requesting authority, to the supervision and control of…

Information and documents received by the High Council in the context of cooperation with the competent authorities of other Member States of the European Union exercising competences similar to its own may only be used for the purposes of carrying out its missions or in the context of procedures relating to the practice of statutory auditing. .

I. – When the High Council concludes that acts contrary to the statute governing statutory auditors or to the rules governing the practice of statutory auditing have been committed on the territory of another Member State of the European Union, its Chairman shall inform the competent authority of that State, specifying the reasons that led him to this conclusion and the factual elements that gave rise to it. Where the…

The High Council shall inform the body referred to in Article 30(2) of Regulation (EU) No 537/2014 of all administrative measures and penalties imposed in accordance with the provisions of this Title.

The High Council may, under the conditions set out in Articles L. 821-12-3 and L. 824-15, conclude cooperation agreements with authorities of non-EU Member States exercising competences similar to its own and which have been recognised by the Commission as meeting the adequacy criteria mentioned in Article 47(3) of Directive 2006/43/EC of 17 May 2006 of the European Parliament and of the Council as amended by Directive 2014/56/EU. These agreements…

The draft agreement is communicated to the members of the High Council and to the Government Commissioner at least one month before the meeting at which it is to be examined. The deliberation of the High Council approving the draft agreement is notified to the Keeper of the Seals, Minister of Justice, and to the Government Commissioner. The Keeper of the Seals, Minister of Justice, may lodge an appeal against…